Rob Sells Stock with a Cost of $3,000 to His

Rob sells stock with a cost of $3,000 to his daughter for $2,200, which is its fair market value. Later the daughter sells the stock for $3,200 to an unrelated party. Which of the following describes the tax treatment to Rob and Daughter?

A) $$\begin{array} { | l | l | } \hline \text { Rob } & \text { Daughter } \\\hline \text { Recognizes no loss } & \text { Recognizes gain of } \$ 1,000 \\\hline\end{array}$$
B) $$\begin{array} { | l | l | } \hline \text { Rob } & \text { Daughter } \\\hline \text { Recognizes no loss } & \text { Recognizes gain of } \$ 200 \\\hline\end{array}$$
C) $$\begin{array} { | l | l | } \hline \text { Rob } & \text { Daughter } \\\hline \text { Recognizes } \$ 800 \text { loss } & \text { Recognizes gain of } \$ 1,000 \\\hline\end{array}$$
D) $$\begin{array} { | l | l | } \hline \text { Rob } & \text { Daughter } \\\hline \text { Recognizes } \$ 800 \text { loss } & \text { Recognizes gain of } \$ 200 \\\hline\end{array}$$