Exercise 14-30 (Algorithmic) (LO. 5) Elliott has the following capital gain and loss transactions for 2022: a. Short-term capital gain $11,400 b. Short-term capital loss (27,360) C. Long-term capital gain (28%) 91,200 d. Long-term capital gain (25%) 36,480 e. Long-term capital gain (15%) 45,600 f. Long-term capital loss (28%) (36,480) g. Long-term capital loss (15%) (68,400) After the capital gain and loss netting process, what is the amount and character of Elliott's gain or loss? Elliott has an overall of $