32)Alexa buys a new car that costs $21,000 by paying $15,000 cash and receiving $6,000 for the trade in of her old car that was used 100% for business. The adjusted basis for the old car was $5,000. Alexa's basis for purpose of calculating depreciation is: A) $26,000 B) $21,000 C) $20,000 D) $15,000