13. Jason owns Blue Corporation bonds (face value of $ 10,000), purchased on January 1, 2020 for $ 11,000. The bonds have an annual interest rate of 3% and a maturity date of December 31,2029. If Jason elects to amortize the bond premium, what are his taxable interest income for 2020 and the adjusted basis for the bonds at the end of 2020 (assuming straight-line amortization is appropriate)? a. $ 300 and $ 11,000 b. $ 300 and $ 10,900 c. $ 200 and $ 11,000 d. $ 200 and $ 10,900 15. Over the past 20 years, Alfred has purchased 380 shares of Green, Inc. common stock. His first purchase was in 1997 when he acquired 30 shares for $ 20 a share. In 2004, Alfred bought 150 shares at $ 10 a share. In 2019, Alfred acquired 200 shares at $ 50 a share. He intends to sell 125 shares at $ 60 per share in the current year (2021). If Alfred's objective is to minimize gain and assuming he can adequately identify the shares to be sold, what is his recognized gain? a. $ 1,250 b. $ 3,520 c. $ 5,950 d. $ 6,250