$10.$ When Constance died, she bequeathed her $10,000$ common shares in the Copper Dollar Mine Inc. to her father, Charles. Constance acquired the shares for $$42,600.$ The shares had a fair market value of $$64,000$ immediately prior to her death. What will the adjusted cost base of the shares be when Charles assumes ownership of them? a$)$ $$42,600$b$)$$$32,000$c$)$$$21,400$d$)$$$64,000$