On August $1,2023,$ JWJ Ltd$.$ purchased a call option from DDR Investments Corporation. The

option gave JWJ the right to buy $14,000$ shares in a third company, MGL Ltd$.,$ at a price of

$$21\mathrm{.}25$ per share. On the day JWJ purchased the option, MGL shares were trading at $$21\mathrm{.}25$

each. JWJ paid $$600$ for the options. On August $31,2023,$ the MGL shares were trading at

$$22\mathrm{.}25$ each, and the options for MGL shares were trading at $$28,400.$ On September $15,$ JWJ

settled the options in cash when the MGL shares were trading at $$23\mathrm{.}50$ and the options were

trading at $$31,500.$