Eric has the following capital gain and loss transactions during the current year. None of the long$-$term gains and losses are $25\%$ or $28\%$ items.

a$.$ Short$-$term capital gain $$11,800$

b$.$ Short$-$term capital loss $(28,320)$

c$.$ Long$-$term capital gain $94,400$

d$.$ Long$-$term capital gain $37,760$

e$.$ Long$-$term capital gain $47,200$

f$.$ Long$-$term capital loss $(37,760)$

g$.$ Long$-$term capital loss $(70,800)$

After the capital gain and loss netting process, what is the amount and character of Eric's gain or loss?