Dan Sold 135 Shares (Assume 100 Are Long-Term)of Elite Mutual

Dan sold 135 shares (assume 100 are long-term) of Elite Mutual Fund on July 26,2014 for $95 per share and received a 1099-B (box 3 was not checked for basis) to record the sale of the shares.Dan's investment portfolio includes the following purchases of Elite Mutual Fund: In 2014,Dan will recognize:

A) no long-term gain or loss and a $333.45 short-term gain.
B) $315 short-term gain and a $900 long-term gain.
C) $250 long term loss and $583.45 short-term gain.
D) no short-term gain or loss and a $1,215 long-term gain.