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Required information

$[$The following information applies to the questions displayed below.$]$

Dahlia is in the $32$ percent tax rate bracket and has purchased the following shares of Microsoft common stock $($Nasdaq:

MSFT$)$ over the years:

If Dahlia sells $1,400$ shares of Microsoft for $$98,000$ on December $20,2023,$ what is her capital gain or loss in each of

following assumptions?

Note: Do not round intermediate calculations.

b$.$ She uses the specific identification method and she wants to minimize her current$-$year capital gain.