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 7/10/2010 4/20/2011 1/29/2012 11/02/2014 Shares 400 300 500 250 Basis $ 12,000 10,750 12,230 7,300 If Dahlia sells 800 shares of Microsoft for $40,000 on December 20, 2020, what is her capital gain or loss in each of the following assumptions? (Do not round intermediate calculations.) b. She uses the specific identification method and she wants to minimize her current-year capital gain