9. On April 18, 2019, Tom Jenkins sold 300 shares of ABC common stock for $8,400. Tom acquired the stock in 2012 ata cost of $10,000. On May 9,2019, he purchased 150 shares of ABC common stock for $3,600. and held them until August 25, 2019, when he sold them for $6,000.

How should Tom report the above transactions for 2019?