Tom Jones received a Form 1099-B showing the following stock transactions and basis during 2016:

Stock Date

Purchased

Date Sold Sales

Price Cost

Basis

4,000 shares Green Co. 07/07/07 08/05/19 $13,000 $3,000

500 shares Gold Co. 02/12/19 10/05/19 56,000 61,000

5,000 shares Blue Co. 02/04/09 09/08/16 39,000 24,000

100 shares Orange Co. 11/15/18 07/12/19 197,000 19,500

None of the stock is qualified small business stock. The stock basis was reported to the IRS.4

Calculate Tom's net capital gain or loss using Schedule D and Form 8949.