Kevin bought $265$ shares of Intel stock on January $1,2022,$ for $$76$ per share, with a brokerage fee of $$165.$ Then, Kevin sells all $265$ shares for $$88$ per share on

December $12,2022.$ The brokerage fee on the sale was $$215.$ What is the amount of the gain$/$loss Kevin must report on his $2022$ tax return?

Multiple Choice

$$2,420$

$$2,800$

$$3,180$

$$3,560$

None of the choices are correct.