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31. On December 1, 2022 Corinna needed a little extra cash, and sold 400 shares of First Financial Bank stock for $100 per share. Prior to the sale. Corinna held the following blocks of First Financial Bank stock If Corinna reports her gain by the FIFO method, how much capital gain will Corir the sale? a. S12,000 long term gain b. $16,000 long term gain c. $17,000 long tem gain d. $26,000 long term gain