Ms. Fresh bought 1,000 shares of Ibis Corporation stock for $5,900 on January 15, 2019. On December 31, 2021, she sold all 1,000 shares of her Ibis stock for $4,950. Based on a hot tip from her friend, she bought 1,000 shares of Ibis stock on January 23, 2022, for $3,225. What is Ms. Fresh's recognized loss on her 2021 sale, and what is her basis in her 1,000 shares purchased in 2022?

		$0 LTCL and $4,175 basis.
		$380 LTCL and $3,795 basis.
		$950 LTCL and $3,225 basis.
		$760 LTCL and $3,415 basis.
		$570 LTCL and $3,605 basis.