During 2021, Crane Company purchased 12000 shares of Windsor Corp. common stock for $258000 as a passive interest investment. The fair value of these shares was $346800 at December 31, 2021 During 2022, Crane sold all of the Windsor stock for $271200 . Crane Company should report a realized gain on the sale of stock in 2022 of
a. $13200.
b. $31200.
c. $30000.
d. $44400.