In Mid-September, Bubba Sells One XYZ February 50 Call at $6

In mid-September, Bubba sells one XYZ February 50 call at $6. It subsequently expires without being exercised. How is the premium taxed?

A) Bubba's cost of the underlying stock is reduced
B) the $600 premium is a capital gain
C) the $600 premium constitutes ordinary income
D) the $600 premium is rolled over into another XYZ call with the next longest expiration date.