1. Janay Lewis has the following capital gain and loss transactions for 2019.

Short-term capital gain	$150,000
Short-term capital loss	(360,000)
Long-term capital gain (28%)	1,200,000
Long-term capital gain (25%)	480,000
Long-term capital gain (15%)	600,000
Long-term capital loss (28%)	(450,000)
Long-term capital loss (15%)	(900,000)

After the capital gain and loss netting process, what is the amount and character of Janay Lewis' gain or loss

Long-term capital gain (28%)