to Gains (Cd. (h) gain minus WI (k), but not less than .0.) or Losses (keen col. (h)) (I) IIM. as of 12/31189 0) Adjusted basis as of 12131188 (IQ Excess of col. 0) Over col. Q), if any a b a d e 2 Capkal gale net Income o (net capital loss) If gain, also enter in Port I, lino 7 ( If (loss), ente