Mishka sold the following stocks in2021: 200 shares of Dearborn Investments purchased May 15, 2020, for $3,050 and sold on January 9, 2021 for $4,135; and 40 shares of State Street Investments, purchased November 7,2018, for $11,875 and sold on March 29, 2021,for $8,675. What are the pre-net amount and nature of the gain (loss) on the sale of these transactions onMishka’s1040 return for2021?

a. $1,085 short-term gain and $3,000 long-term loss.

b. $1,085 short-term gain and $3,200 long-term loss.

c. $1,915 net long-term loss.

d. $2,115 net long-term loss.