Chana purchased $400$ shares of Tronco Corporation stock for $$40,000$ in

On December $27,2023,$ Chana sells the $400$ shares for $$24,000.$ Chana

purchases $300$ shares of Tronco Corporation stock on January $16,2024$ for

$$8,000.$ Chana's recognized loss on sale of the $400$ shares in $2023$ and her

basis in her $300$ new shares are

A$)$

B$)$

C$)$

D$)$