Santana Purchased 200 Shares of Neffer,Inc

Santana purchased 200 shares of Neffer,Inc.Common Stock on November 13,2012,for $3,400 and paid a $200 commission.On December 28,2012,Santana received a $2 per share cash dividend from Neffer.On June 17,2013,Neffer declares and distributes a 2 for 1 stock split.On August 4,2013,Santana purchased an additional 300 shares of Neffer,Inc.Common Stock for $4,200 plus a $300 commission.On November 22,2013,Santana sells 500 shares of Neffer,Inc.stock for $6,000 and pays a $400 commission on the sale.Santana's gain (loss) on the sale is

A) $ 500 loss
B) $ 500 gain
C) $2,700 loss
D) $2,000 gain
E) $3,600 loss