An investor in a 50% combined tax bracket owns 100 shares of ABC Co. that have declined in value from $4,100 (original price plus commissions) to $2,000. The investor believes that the shares still have great potential but wishes to reduce her taxes. She sells the shares on Friday, December 30th for $2,000 (including commissions) in order to recognize a year end capital loss, but then repurchases them for his portfolio on Monday, January 15th. Which of the following statements regarding the transactions is correct? Select one: a. CRA would deem this to be a superficial loss, and it would become part of the adjusted cost base when eventually sold. b. The investor could claim a $2,100 capital loss to be used to offset other capital gains. c. Only 50% of the capital loss could be used to offset other capital gains. d. The investor could claim a $2,100 capital loss to be used to offset other employment income.