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Mishka sold the following stocks in 2 0 2 3 : 2 0 0 shares of Dearborn Investments, purchased on May 1 5 , 2

Mishka sold the following stocks in 2023: 200 shares of Dearborn Investments, purchased on May 15,2022, for $3,050 and sold on January 9,2023, for $4,135; and 40 shares of State Street Investments, purchased on November 7,2020, for $11,875 and sold on March 29,2023, for $8,675. What are the pre-net amount and nature of the gain (loss) on the sale of these transactions on Mishkas 1040 return for 2023?

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