Claude Bergeron Sold 1,000 Shares of Ditta,Inc

Claude Bergeron sold 1,000 shares of Ditta,Inc. ,an S corporation located in Concord,North Carolina,for $9,000.He had owned the stock for three years and had a stock basis of $107,000 in the shares.Assuming that Claude is single and that he is the original owner of these § 1244 stock shares,calculate the appropriate tax treatment of any gain or loss.

A) No gain or loss.
B) $50,000 LTCL;$48,000 ordinary deduction.
C) $50,000 ordinary deduction;$48,000 LTCL.
D) $98,000 long-term capital loss.
E) None of the above.