In September of $2009, Amanda sold shared of qualified small business stock for $1,000,000 that had a basis of $200,000. She had held the stock for $7 months. Forty five dats after the sale she purchased other qualified small business stock for $1,100,000. How much of gain will she recognize?
a) $0
b) $100,000
c) $800,000
d) $900,000