[The following information applies to the questions displayed below.]

Deirdre sold 119 shares of stock to her brother, James, for $2,856. Deirdre purchased the stock several years ago for $4,284.

Note: Loss amounts should be indicated by a minus sign. Leave no answers blank. Enter zero if applicable.

b. What amount of gain or loss does James recognize if he sells the stock for $4,522?

c. What amount of gain or loss does James recognize if he sells the stock for $3,689?

d. What amount of gain or loss does James recognize if he sells the stock for $2,737?