Martin and sons, landscaping purchase shares of BCD stock at three different times:

100 shares for $4300 on February 1, 2018

300 shares for $6900 on May 15, 2019

200 shares for $10,000 on January 30, 2020

on June 1, 2021 they sold 265 shares and received gross proceeds of $13,010 if they wanted to reduce the capital gains as much as possible which shares would they have to pacifically identify at the time of sell?

A 65 shares purchased in 2018 and 200 shares purchased in 2019

B 265 shares purchased in 2019

C 65 shares purchased in 2019 and 200 shares purchased in 2020

D 65 shares purchased in 2018 and 200 shares purchased in 2020