27. Zuzanna purchased 400 shares of Prince Corporation stock for $40,000 in 2014. On December 27, 2021, Zuzanna sells the 400 shares for $24,000. Zuzanna purchases 300 shares of Prince Corporation stock on January 16, 2022 for $8,000. Zuzanna's recognized loss on sale of the 400 shares in 2021 and her basis in her 300 new shares are A) Recognized Loss Basis SO $32,000. B) Recognized Loss $4,000 Basis $20,000. C) Recognized Loss $12,000 Basis $20,000. D) Recognized Loss $16,000 Basis $8,000