This year, Stan sold several shares of stock held for investment. The following is a summary of his capital transactions for 2021:

Acquired	Sold This Year	Selling Price	Cost
09/25/2021	12/23/2021	$800	$1,000
02/15/2021	07/19/2021	2,200	1,750
06/25/2017	08/14/2021	3,500	2,300
12/28/2019	06/03/2021	750	900

What are the amounts of Stan's capital gains (losses) for this year?

A)

NLTG	NSTG
$ 1,300	$0

B)

NLTG	NSTG
$ 850	$450

C)

NLTG	NSTG
$ 1,050	$250

D)

NLTG	NSTG
($1,050)	($250)