In September of 2018, Michelle Sold Shares of Qualified Small

In September of 2018, Michelle sold shares of qualified small business stock for $1,000,000 that had a basis of $200,000. She had held the stock for 17 months. Forty- five days after the sale she purchased other qualified small business stock for $1,100,000. What is the basis in the new stock she purchased?

A) $800,000
B) $300,000
C) $1,100,000
D) $200,000