D, a diplomat from Peru, is transferred to the Peruvian consulate in Miami, Florida, for a 5 year stay beginning January 1, 2013. On January 10, 2013, D acquires 1,000 shares of FlaCo, a Florida Corporation, for $10,000 and because FlaCo obtains patent approval on a significant invention later that year, D, on December 12, 2015, sells the FlaCo shares for $110,000, receiving a profit of $100,000. D's U.S. income tax liability in connection with this $100,000 will be:
a) $39,600
b) $0
c) $28,000
d) $30,000