Taxpayer purchased the following shares of Z Corp. stock (no acquisition costs): Date 1/1/2017 1/1/2018 1/1/2019 1/1/2020 1/1/2021 Number of Shares Purchased 1 1 1 1 1 Purchase Price (per share) $6 $7 $8 $4 $11 On April 1, 2021, Taxpayer sold 1 share of Z Corp. for $10 and paid no selling expenses. What is Taxpayer's realized gain or loss on the sale if Taxpayer uses the default method to identify which shares were sold? Enter gain as a positive number or loss as a negative number.