Ms. Fresh bought 1,000 shares of Ibis Corporation stock for $5,000 on January 15, 2019. On December 31, 2022, she sold all 1,000 shares of her Ibis stock for $4,500. Based on a hot tip from her friend, she bought 1,000 shares of Ibis stock on January 23, 2023, for $3,000. What is Ms. Fresh's recognized loss on her 2022 sale, and what is her basis in her 1,000 shares purchased in 2023?

a. $400 LTCL and $3,100 basis

b. $0 LTCL and $3,500 basis

c. $200 LTCL and $3,300 basis

d. $500 LTCL and $3,000 basis

e. $300 LTCL and $3,200 basis