Jolanta, a calendar-year taxpayer, owns 50 shares of Dream Corporation stock, which was purchased three years ago for $25,000. Jolanta sells all 50 shares on December 31, of the current year (2019), for $15,000 and on January 15 (2020), of the following year, purchases 25 shares of Dream Corporation stock. Jolanta's recognized loss will be A) $0 B) $5,000. C) $7,500. D) $10,000.