E always had eyes for a deal. When B approached her about his idea of having his chain of pizza parlors deliver video tapes along with pizzas, E saw...

 E always had eyes for a deal. When B approached her about his idea of having his chain of pizza parlors deliver video tapes along with pizzas, E saw dollar signs. B needed financing, and E gave the corporation $10,000 in exchange for stock. A summary of the corporation's balance sheet after the exchange revealed the following:

Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3,000,000

Liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500,000

Retained earnings . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,200,000

Capital stock . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 800,000

Despite some initial growth based on the idea, the pizza business fell on hard times due to heavy competition. This year E sold her stock at a $9,000 loss, her only property transaction (i.e., sales during the year). This year, E may deduct how much?

a. $0

b. $3,000

c. $9,000

d. $10,000 

e. none of the above