Exercise 8-5 (LO. 4) Elliott has the following capital gain and loss transactions for 2021. a. Short-term capital gain $1,500 b. Short-term capital loss (3,600) C. Long-term capital gain (28%) 12,000 d. Long-term capital gain (25%) 4,800 e. Long-term capital gain (15%) 6,000 f. Long-term capital loss (28%) (4,500) 9. Long-term capital loss (15%) (9,000) 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 $