Anupay Sold 900 Shares of Stay-Rich Mutual Fund for $85,600

Anupay sold 900 shares of Stay-Rich Mutual fund for $85,600 in 2017.She purchased shares in the mutual fund in the following years.
$\begin{array}{rr}2011 & 200 \text { shares@ } \$ 105 \\2013 & 300 \text { shares@ } \$ 100 \\2014 & 200 \text { shares@ } \$ 110 \\2016 & 300 \text { shares@ } \$ 88 \\2016 & 100 \text { shares@ } \$ 95\end{array}$ (all 2016 shares are considered to be held for > 1 year)
a.Determine the amount of the gain or loss assuming Anupay uses the single category average cost method.
b.Assuming there are no other Schedule D transactions,how much of a gain or loss will Anupay recognize on her Form 1040 for 2017?
c.How much,if any of the gain or loss will be carried over to 2018?