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	Shares	Basis
7/10/2008	430	$	14,190
4/20/2009	330		12,804
1/29/2010	530		14,098
11/02/2012	280		9,016

If Dahlia sells 890 shares of Microsoft for $47,170 on December 20, 2018, what is her capital gain or loss in each of the following assumptions? (Do not round intermediate calculations.)

a. She uses the FIFO method.

Capital gain: 16,718

b. She uses the specific identification method and she wants to minimize her current year capital gain.

capital gain or loss of ___