4. LO.4 Coline has the following capital gain and loss transactions for 2021.

Short-term capital gain $ 5,000 Short-term capital loss (2,100)

Long-term capital gain (28%) 6,000 Long-term capital gain (15%) 2,000 Long-term capital loss (28%) (10,500)

After the capital gain and loss netting process, what is the amount and character of Coline’s gain or loss?