Kevin Bought 200 Shares of Intel Stock on January 1

Kevin bought 200 shares of Intel stock on January 1, 2014 for $50 per share with a brokerage fee of $100. Then, Kevin sells all 200 shares for $75 per share on December 12, 2014. The brokerage fee on the sale was $150. What is the amount of the gain/loss Kevin must report on his 2014 tax return?

A) $4,500
B) $4,750
C) $5,000
D) $5,250
E) None of these