Exercise $14-30($Algorithmic$)($LO$.5)$ Elliott has the following capital gain and loss transactions for $2024$: $\backslash$begin$\{$tabular$\}\{|$l$|$l$|$l$|\}\backslash$hline a$.$ & Short$-$term capital gain & $\backslash$$$10,200\backslash \backslash \backslash$hline b$.$ & Short$-$term capital loss & $\backslash ((24,480)\backslash )\backslash \backslash \backslash$hline c$.$ & Long$-$term capital gain $(28\backslash \%)$ & $81,600\backslash \backslash \backslash$hline d$.$ & Long$-$term capital gain $(25\backslash \%)$ & $32,640\backslash \backslash \backslash$hline e$.$ & Long$-$term capital gain $(15\backslash \%)$ & $40,800\backslash \backslash \backslash$hline f$.$ & Long$-$term capital loss $(28\backslash \%)$ & $\backslash ((32,640)\backslash )\backslash \backslash \backslash$hline g$.$ & Long$-$term capital loss $(15\backslash \%)$ & $\backslash ((61,200)\backslash )\backslash \backslash \backslash$hline $\backslash$end$\{$tabular$\}$ After the capital gain and loss netting process, what is the amount and character of Elliott's gain or loss? Elliott has an overall of $\backslash$$