Karen makes the following purchases and sales of stock:

Transaction Date Number of Shares Company Price per Share

Purchase 1-1-2011 300 MDG $ 75

Purchase 6-1-2011 150 GRU 300

Purchase 11-1-2011 60 MDG 70

Sale 12-3-2011 200 MDG 80

Purchase 3-1-2012 120 GRU 375

Sale 8-1-2012 90 GRU 330

Sale 1-1-2013 150 MDG 90

Sale 2-1-2013 75 GRU 500

Assuming that Karen is unable to identify the particular lots that are sold with the original purchase, what is the recognized gain or loss on each type of stock as of the following dates?

a. 7-1-2011. b. 12-31-2011. c. 12-31-2012. d. 7-1-2013.