[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: If Dahlia selis 860 shares of Microsoft for $44,720 on December 20,2023 , what is her capital gain or loss in each of the following assumptions? Note: Do not round intermediate calculations. Problem 7.42 Part-a (Algo) a. She uses the FIFO method. b. She uses the specific identification method and she wants to minimize her current-year capital gain