Purchase Date	Sales Date	Number of Shares	Sales Price	Purchase Price
4/1/20	12/1/21	100	$27.83	$25
8/1/20	12/1/21	200	$27.83	$20
12/1/20	12/1/21	40	$27.83	$12.50
2/1/21	12/1/21	100	$27.83	$15
Total	12/1/21	440	$27.83

What is the long-term taxable gain on the sale of the 440 shares of First Mutual Growth Fund (December 1, 2021), and how will it be classified for income tax purposes? Assume that the tax basis in the shares sold is determined by using the first-in, first-out (FIFO) method. Only give me the long-term portion of the gains.