[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: Date Purchased 7/10/2012 Shares 480 Basis $ 18,240 4/20/2013 380 16,644 1/29/2014 11/02/2016 580 330 18,328 12,276 If Dahlia sells 1,040 shares of Microsoft for $60,320 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 (Algo) b. She uses the specific identification method and she wants to minimize her current-year capital gain.