Dustin Buys 200 Shares of Monroe Corporation Common Stock on December

Short Answer

Dustin buys 200 shares of Monroe Corporation common stock on December 1,2012,for $2,000.He buys an additional 200 shares for $1,800 on December 23,2013.On December 28,2013,Dustin sells the first 200 shares for $1,700.He sells the last 200 for $1,600 on June 15,2014.What is (are)the amount(s)and the year of recognition of losses that Dustin can recognize?
$\begin{array}{rrr}&2013&2014\\a.&-0-&\$200\\b.&-0-&\$500\\c.&\$300&\$200\\d.&\$300&\$500\end{array}$