Dustin Buys 200 Shares of Monroe Corporation Common Stock on December

Multiple Choice

Dustin buys 200 shares of Monroe Corporation common stock on December 1, 2017, for $2,000. He buys an additional 200 shares for $1,800 on December 23, 2018. On December 28, 2018, Dustin sells the first 200 shares for $1,700. He sells the last 200 for $1,600 on June 15, 2019. What is (are) the amount(s) and the year of recognition of losses that Dustin can recognize?
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2018 2019

A) - 0 - $200
B) - 0 - $500
C) $300 $200
D) $300 $500