Grace has cared for her elderly grandmother for several years. On December 15, Year 12, Grace gave her grandmother stock currently valued at \($33,000\) Grace had purchased the stock on November 10, Year 10 for \($22,000\) Her grandmother dies on November 26, Year 13 and bequeaths the stock back to Grace. The fair market value as of the date of death is \($38,000\) What is Grace’s basis for the stock?