On April 18, 2012, Jane Smith purchased 30 shares of ABC stock for $210, and on September 29, 2012, she purchased 90 additional shares for $900. On November 28, 2012, she sold 48 shares, which could not be specifically identified, for $576, and on December 8, 2011, she sold another 25 shares for $100. What is her recognized gain or loss?