In September of 2013,Michelle Sold Shares of Qualified Small Business

In September of 2013,Michelle sold shares of qualified small business stock for $1,000,000 that had a basis of $200,000.She had held the stock for 7 months.Forty-five days after the sale she purchased other qualified small business stock for $1,100,000.How much of the gain will she recognize?

A) $ -0-
B) $100,000
C) $800,000
D) $900,000