Allen Has the Following Capital Gains and Losses and Qualified

Allen has the following capital gains and losses and Qualified dividend income during the current year: Allen's capital gain/loss position for the year is:

A) Long-term gain $1,000; short-term capital gain $2,000.
B) Net short-term capital gain $1,000.
C) Short-term capital gain $4,000; long-term capital loss $1,000
D) Net short-term capital gain $3,000.
E) Net capital gain $-0-