Kevin bоught 265 shаres оf Intel stоck on Jаnuаry 1, 2024, for $76 per share, with a brokerage fee of $165. Then, Kevin sells all 265 shares for $88 per share on December 12, 2024. The brokerage fee on the sale was $215. What is the amount of the gain or loss Kevin must report on his 2024 tax return?