Taxpayer purchased the following shares of Z Corp. stock (no acquisition costs): Date Number of Shares Purchased Purchase Price (per share) 1/1/2017 1 $6 1/1/2018 1 $7 1/1/2019 1 $8 1/1/2020 1 $4 1/1/2021 1 $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