Suppose you desire to short-sell 100 shares of JKI stock, which has a bid price of $15.12 and a ask price of $15.31. You cover the short position 180 days later when tge bid price is $12.87 and the ask price is $13.06. Suppose that there is 0.3% commission to engage in the short-sell and 0.25% commission to close the short sale. What profit did you earn?

a. Gain of $198.20 b. Loss of $198.20 c. Gain of $215.39 d. Loss of $215.39