Susan inherits a painting which had a basis to the decedent of $42,000 and a fair market value of $34,000 on August 4, 2019, the date of the decedent's death.The executor distributes the painting to Susan on November 12, 2019, at which time the fair market value is $32,500.The fair market value (6 months after date of death) on February 4, 2020, is $32,000.In filing the estate tax return,the executor elects the alternate valuation date.Susan sells the painting on June 10, 2020 for $33,000.What is her recognized gain or loss?

A. $1,000

B. ($1,000)

C. $0

D. $500