On January 1, Tara reviews her investment portfolio and discovers she had a very profitable year. To offset some of her gains, she sells 100 shares of ABC Corporation for $10,000. She had purchased those shares for $15,000 two years earlier. On January 25th of the same year, Tara reads a newspaper article indicating that the price of ABC Corporation is expected to substantially increase. Secondguessing the wisdom of previously selling her shares of ABC, she purchases an additional 100 shares of ABC for $8,000. What are the tax consequences to Tara this year? a. $5,000 realized but not recognized loss. b. $8,000 realized and recognized loss. c. $5,000 realized and recognized loss. d. $7.000 realized but not recognized loss