Henrietta paid $12,000 for stock in a small corporation. Eight months later she sold the stock to her brother Verne for $8,000, its current value. Later, he sold the stock to an unrelated party for $14,000. What gain or loss should Henrietta and Verne recognize on their tax returns in the year of sale?

Select one: a. Henrietta recognizes $4,000 loss; Verne recognizes $2,000 gain b. Henrietta recognizes $0 loss; Verne recognizes $2,000 gain. c. Henrietta recognizes $4,000 loss; Verne recognizes $6,000 gain. d. Henrietta recognizes $0 loss; Verne recognizes $6,000 gain.