13. Dan sold 135 shares (assume 100 are long-term) of Elite Mutual Fund on July 26, 2019 for $95 per share and received a 1099-B (box 3 was not checked for basis) to record the sale of the shares. Dan's investment portfolio includes the following purchases of Elite Mutual Fund: Date I Shares Cost per share 5/20/16 50 $ 100.00 3/29/17 50 $ 95.00 8/21/18 50 $ 85.00 2/22/19 100 $ 75.00 In 2019, Dan will recognize (assuming average cost method): A) no long-term gain or loss and a $333.45 short-term gain. B) $315 short-term gain and a $900 long-term gain. C) $250 long-term loss and $583.45 short-term gain. D) no short-term gain or loss and a $1,215 long-term gain.