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 $($Nasdaq: MSFT$)$ over the years:

Date Purchased Shares Basis

$7/10/2013610$ $ $31,110$

$4/20/201451028,968$

$1/29/201571031,666$

$11/02/201746023,092$

If Dahlia sells $1,430$ shares of Microsoft for $$101,530$ on December $20,2023,$ what is her capital gain or loss in each of the following assumptions?

Note: Do not round intermediate calculations.