Mike,a Dealer in Securities and Calendar-Year Taxpayer,purchased a Security for Inventory

Mike,a dealer in securities and calendar-year taxpayer,purchased a security for inventory on November 18,2013 for $15,000.The FMV on December 31,2013 was $16,000.The security was sold on December 19,2014 for $16,500.These transactions result in

A) $0 ordinary income in 2013; $1,500 ordinary income in 2014.
B) $0 ordinary income in 2013; $1,500 LTCG in 2014.
C) $1,000 ordinary income in 2013; $500 LTCG in 2014.
D) $1,000 ordinary income in 2013; $500 ordinary income in 2014.