The taxpayer, Michael, owns 500 common shares of X Company. The shares were purchased for $25,000. He sells all the shares for $12,000. He purchases 500 shares of the same stock 30 days later for $13,000. His wife had not mentioned to him that she had purchased 500 shares of the same stock 31 days prior to his sale for $16,000. Which of the following incorrectly defines a wash sale?

a) After selling or trading a stock or securities at a loss, the taxpayer buys substantially identical stock or securities within 30 days.

b) Within 31 days of selling a stock or securities at a loss, the taxpayer or spouse acquires substantially identical stock or securities in a fully taxable trade.

c) If the taxpayer sells the stock or securities at a loss and within 30 days, his spouse buys identical stock or securities.

d) After selling a stock or securities at a loss, the taxpayer acquires a contract or option to buy substantially identical stock or securities 29 days later.