23. On October 6, 2022, Wakapa purchased 1244 stock in Brass Corporation for $8,000. On December 31, 2022, the stock was worth $9,500. On August 21, 2023, Wakapa was notified that the stock was worthless. How should Wakapa report this item on the 2022 and 2023 tax returns?

a.2022$1,500 short-term capital loss; 2023$8,000 short-term capital loss

b.2022$1,500 short-term capital gain; 2023$8,000 ordinary loss

c.2022$0; 2023$8,000 ordinary loss

d.2022$0; 2023$8,000 long-term capital loss

e.2022$1,500 long-term capital loss; 2023$8,000 ordinary loss