The TPs sold the following stock in 2022:

300 shares of Adam, Inc.; Purchased on 8/21/19 for $52 per share; Sold on 5/2/22 for $62 per share reported to the TPs on Form 1099-B without basis reported.

1,000 shares of Eve, Inc.; Purchased on 8/24/21 for $176 per share; Sold on 6/30/22 for $166 per share reported to the TPs on Form 1099-B without basis reported.

If only one of the following is a correct entry on the TPs return, it is: a. $3,000 on Schedule D, Part I, Line 1, column (h). b. ($10,000) on Form 8949, Part II, Line 1, column (h). c. ($3,000) on Form 1040, Line 7. d. ($7,000) on Schedule D, Part III, Line 21