On December 5th, 2021, he sold 100 shares of the CCPC, for $30 per share. The trading history of the CCPC’s shares are listed below (round the stock price per share to the nearest integer in the calculation):

May 24, 2015— purchased 300 shares @ $26 per share

June 20, 2016— purchased 150 shares @ $29 per share

June 9, 2017 — sold 200 shares @ $15 per share

July 5, 2017 — purchased 150 shares @ $12 per share

June 3, 2019 — purchased 100 shares @ $18 per share

Apr. 19, 2020 — received a 5% stock dividend with each share received having a paid-up capital value of $20

what is the income/loss?