[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: If Dahlia sells 800 shares of Microsoft for $40,000 on December 20,2022 , what is her capital gain or loss in each of the following assumptions? Note: Do not round intermediate calculations. Problem 7-42 Part-b (Static) D. She uses the specific identification method and she wants to minimize her current-year capital gain