Our long$-$time client John Dillan owns $1000$ shares of ECC $($Electric Car Company$)$ common stock that he purchased at five different times and at five different per share prices as follows:

$100$ shares Price per share $$60$ Purchase date October $10,2007$

$200$ shares Price per share $$20$ Purchase date August $11,2008$

$150$ shares Price per share $$15$ Purchase date October $24,2009$

$350$ shares Price per share $$30$ Purchase date April $23,2010$

$200$ shares Price per share $$25$ Purchase date July $28,2011$

On April $28,2024,$ John sold $400$ shares of ECC stock for $$40/$share$.$

All of John's shares are held in his Charles Schwab account $"$in street name" and are identified as to when the shares were purchased and the purchase price.

May John designate the shares that he sells?

Assume that John wants to maximize his gain because he has "other capital losses$$ that he would like to use for the purpose of potentially offsetting any gains he might recognize selling these shares.

Please research this question using the Thompson's Reuters Checkpoint tool along and summarize your findings in an "email memo to John".