6. .I own a stock with value of $102 when I write a call. It closed at $99 the day before I wrote the call. The strike price of the call was $105. Ive been holding the stock for 2 years. On December 26 I close the call and have $50,000 loss. On January 15 of the following year I sell the stock and have a $75,000 gain.

a. Isn't there a special year end rule that applies? b. What is the nature of the loss? c. what is the nature of the gain?