In September of 2017,Michelle Sold Shares of Qualified Small Business

In September of 2017,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) $200,000
B) $300,000
C) $800,000
D) $1,100,000