All of the following are for AGI deductions except:

A. Contributions to qualified retirement accounts.

B. Charitable contributions.

C. Business expenses for a self-employed taxpayer.

D. Rental and royalty expenses.

Kevin bought 200 shares of Intel stock on January 1, 2019, for $50 per share, with a brokerage fee of $200. Then, Kevin sells all 200 shares for $75 per share on December 12, 2019. The brokerage fee on the sale was $300. What is the amount of the gain/loss Kevin must report on his 2019 tax return?

A. $4,750.

B. $5,250.

C. $4,500.

D. None of the choices are correct.

E. $5,000.