Judy inherits property from her sister.The sister had paid $75,000 for the property and the property was worth $66,000 at the sister's death.Judy holds the property for three months and then sells it for $60,000. Which statement below is correct?

A. Susan's loss on the disposition of the property is short-term.

B. Judy has a $15,000 loss from the sale of the inherited property.

C. Judy's holding period for the inherited property includes the sister's holding period.

D. Judy has a $6,000 loss from the sale of the inherited property.