Victor Bought 100 Shares of Stock of Wabash Manufacturing Corporation

Victor bought 100 shares of stock of Wabash Manufacturing Corporation from an unrelated individual paying $1 per share on December 20, 2013. On April 17, 2014, the corporation is declared bankrupt and the shares are deemed worthless. What is the amount and character of Victor's recognized loss as a result of the bankruptcy?

A) $100 short-term capital loss.
B) $100 long-term capital loss.
C) $100 ordinary loss.
D) No gain or loss until the stock is sold.
E) The amount is $100, but the character is indeterminable from the information given.