Elliott has the following capital gain and loss transactions for 2015.

a. Short-term capital gain $5,000

b. Short-term capital loss $12,000

c. Long-term capital gain (28%) $40,000

d. Long-term capital gain (25%) $16,000

e. Long-term capital gain (15%) $20,000

f. Long-term capital loss (28%) $16,000

g. Long-term capital loss (15%) $30,000

After the netting process, Elliott has an overall of net long term capital gain of $_______.