Amal received a Form $1099-$DIV with a capital gain distribution of $$275.$ Amal also received a Form $1099-$B from the sale of $240$ shares of AMS stock purchased for $$4,200$ plus a $$41$ commission fee on February $22,2023.$ The net proceeds of the stock sale were $$3,740($the commission fee was $$27),$ and the trade date was February $22,2024.$ What are the amount and nature of Amal$$s gain $($loss$)$ on these transactions? Multiple Choice $$474$ short$-$term loss and $$275$ long$-$term gain $$474$ long$-$term loss and $$275$ short$-$term gain $$501$ long$-$term loss and $$275$ short$-$term gain $$501$ short$-$term loss and $$275$ long$-$term gain