Amal received a Form 1099-DIV with a capital gain distribution of $210. She also received a Form 1099-B from the sale of 240 shares of AMS stock she purchased for $2,900 plus a $28 commission fee on February 22, 2018. The net proceeds of the stock sale were $2,700 (the commission fee was $14) and the trade date was February 22, 2019. What are the amount and nature of Amal’s gain (loss) on these transactions?

a. $214 short-term loss and $210 long-term gain.

b. $214 long-term loss and $210 short-term gain.

c. $228 long-term loss and $210 short-term gain.

d. $228 short-term loss and $210 long-term gain.