Anna and Bob are married and file separate returns. Anna is the owner of an independent sole proprietorship, X Company. In the ordinary course of business, X Company makes a sale of property to Bob. X Company's cost of the property is $10,000. Bob purchases the property for $11,000 cash and $3,000 worth of property. The fair market value of the property is $14,000. What is the gain that Anna would recognize?

A.$0

B.$1,000

C.$3,000

D.$4,000