Tom, a cash-basis taxpayer, sells the following marketable securities, which are capital assets during 2021. Determine whether the gains or losses are long-term or short-term. Also determine the net capital gain and adjusted net capital gain for 2021. Capital asset basis date acquired trade in date 2021 sales price a 52,000 Feb 10, 2020 Aug 12 58,000 b 26,000 Dec 5, 2020 May 2 16,000 c 24,000 Apr 9, 2019 Dec 10 44,400