Emily sold the following investments during the year:

	Stock	Date Purchased	Date Sold	Sales Price	Cost Basis
a.	1,000 shares Dot Com Co.	03-21-2006	02-04-2017	$20,000	$ 5,000
b.	500 shares Big Box Store	05-19-2016	01-22-2017	$ 8,200	$ 7,500
c.	300 shares Lotta Fun, Inc.	10-02-2016	09-21-2017	$ 3,000	$ 4,500
d.	700 shares Local Gas Co.	06-17-2016	11-11-2017	$14,000	$17,000

For each stock, calculate the amount and the nature of the gain or loss.