Wancong owns 1,000 shares of Xu Corporation common stock purchased 5 years ago for $45.10 per share (total basis $45,100). In April, when the FMV was $90 per share, Wancong received a 100-share nontaxable common stock dividend from Xu. In September, Wancong sold those 100 shares for a total of $9,300 ($93 per share). How much gain does Wancong recognize on the sale of the 100 shares of stock? OA $5,200 OB. $9,300 OC $300 OD. $4,790