MsFresh Bought 1,000 Shares of Ibis Corporation Stock for $5,000

Ms.Fresh bought 1,000 shares of Ibis Corporation stock for $5,000 on January 15,2017.On December 31,2019,she sold all 1,000 shares of her Ibis stock for $4,500.Based on a hot tip from her friend,she bought 1,000 shares of Ibis stock on January 23,2020,for $3,000.What is Ms.Fresh's recognized loss on her 2019 sale,and what is her basis in her 1,000 shares purchased in 2020?

A) $-0- LTCL and $3,500 basis.
B) $200 LTCL and $3,300 basis.
C) $300 LTCL and $3,200 basis.
D) $400 LTCL and $3,100 basis.
E) $500 LTCL and $3,000 basis.