Jim, a cash$-$basis taxpayer, sells the following marketable securities$,$ which are capital assets during $2023.$

View the marketable securities$.$

$\backslash$table$[[\backslash$table$[[$Capital$],[$Asset$]],\backslash$table$[[$Gain$/($loss$)],[$Amount$]],\backslash$table$[[$Long$-$term or short$-$term$],[$capital gain$/$loss$]]],[$A$,,],[$C$,,]]$

Jim's $2023$ net capital gain is

Jim's $2023$ adjusted net capital gain is

Marketable Securitiea

$\backslash$table$[[\backslash$table$[[$Capital$],[$Asset$]],,$Basis,Date Acquired,$\backslash$table$[[$Trade Date in$],[2023]],\backslash$table$[[$Sales$],[$Price$]]],[$A$,$$$,50,000,$Feb. $10,2022,$Aug. $12,$$$58,000$