In June, Bubba Bought 100 Shares of XYZ at $35

In June, Bubba bought 100 shares of XYZ at $35. In November, he bought a listed put in XYZ with a $35 strike price and a July expiration for a premium of $600. In April, Bubba exercises the put option and uses his stock for delivery. What is his resulting tax consequence?

A) a $600 capital loss
B) neither profit nor loss
C) cannot be determined without knowing the market price of XYZ upon exercise
D) this is a wash sale and cannot be included in the investor's tax calculations