Victor Bought 100 Shares of Stock of Wabash Manufacturing Corporation

Victor bought 100 shares of stock of Wabash Manufacturing Corporation from an unrelated individual paying $1 per share on December 20,2012.On April 17,2013,the corporation is declared bankrupt and the shares are deemed worthless.What is the amount and character of Victor's recognized loss as a result of the bankruptcy?

A) $100 short-term capital loss.
B) $100 long-term capital loss.
C) $100 ordinary loss.
D) No gain or loss until the stock is sold.
E) The amount is $100, but the character is indeterminable from the information given.