In 2019. Eva sold 100 shares of ABC Corp for $1,000. Eva received these shares as a gift from her uncle in 2016. Her uncle purchased the shares in 2010 for $ 400 At the date of the gift the shares had a fair market value of $800. Eva also sold 1,000 shares of XYZ Corp for $ 3.000. Eva inherited these shares in 2016 from her aunt. Her aunt purchased these shares in 2015 for $4,000. The shares had a fair market value of $3500 on her aunt's date of death. What amount of net capital gain or loss will Eva recognize on these transactions ? Multiple Choice 0 $100 capital gain O o $300 capital loss O o $400 capital loss O O 0 $800 capital oss