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 over the years: Date Purchased Shares 7/10/2011 460 Basis $ 16,560 4/20/2012 360 15,048 1/29/2013 560 16,576 11/02/2015 310 10,912 If Dahlia sells 980 shares of Microsoft for $54,880 on December 20, 2021, what is her capital gain or loss in each of the following assumptions? (Do not round intermediate calculations.) a. She uses the FIFO method.