Allen owns 100 shares of Prime Corp., a publicly-traded company, which Allen purchased on January 1, 2010, for $10,000. On January 1, 2013, Prime declared a 2-for-1 stock split when the fair market value (FMV) of the stock was $120 per share. Immediately following the split, the FMV of Prime stock was $62 per share. On February 1, 2013, Allen had his broker specifically sell the 100 shares of Prime stock received in the split when the FMV of the stock was $65 per share. What amount should Allen recognize as long-term capital gain income on his Form 1040, U.S. Individual Income Tax Return, for 2013? A. $300 B. $750 C. $1,500 D. $2,000