On February 20,2013,Bill Purchased Stock in Pink Corporation (The Stock

On February 20,2013,Bill purchased stock in Pink Corporation (the stock is not small business stock) for $1,000.On May 1,2014,the stock became worthless.During 2014,Bill also had an $8,000 loss on § 1244 small business stock purchased two years ago,a $9,000 loss on a nonbusiness bad debt,and a $5,000 long-term capital gain.How should Bill treat these items on his 2014 tax return?

A) $4,000 long-term capital loss and $9,000 short-term capital loss.
B) $4,000 long-term capital loss and $3,000 short-term capital loss.
C) $8,000 ordinary loss and $3,000 short-term capital loss.
D) $8,000 ordinary loss and $5,000 short-term capital loss.
E) $8,000 long-term capital loss and $6,000 short-term capital loss.