Ms Fresh 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, 2015.On December 31, 2017 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, 2018 for$3,000. What is Ms. Fresh's recognized loss on her 2017 sale and what is her basis in her1,000 shares purchased in 2018?

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