Sylvia owns 1,000 shares of Sidney Sails, Inc., for which she paid $18,000 several years ago. On March 15

of the current year, she purchases 400 additional shares for $5,000. Sylvia sells the original 1,000 shares for

$13,500 on April 1 of the current year. These are her only stock transactions during the year. Sylvia's capital loss

deduction for the current year and her basis in the new shares are? STEP BY STEP PLEASE.