The Following Stock Transactions Were Completed by the Executive Vice

Multiple Choice

The following stock transactions were completed by the executive vice president of Vinco, Inc., a publicly traded corporation: January 12, 2013 - EVP sells 100 shares @ $40 per share May 5, 2013 - EVP buys 100 shares @ $20 per share June 1, 2013 - EVP sells 100 shares @ $30 per share
Which of the following statements is correct?

A) EVP has a short-swing profit of $200.
B) EVP has a net loss of $100.
C) EVP has a short-swing profit of $100.
D) EVP has a short-swing profit of $300.