Barbara sold 100 shares of STP Company stock to her daughter, Doris, for $7,000. Th e stock originally cost Barbara $10,000. Doris later sells the stock on the open market for $8,000. Doris recognizes:
a. no gain or loss.
b. a $1,000 gain.
c. a $2,000 gain.
d. a $3,000 loss.
e. a $2,000 loss.