63. Fergie owns 500 shares of EXC common stock which she purchased in 2017 for $20,000. In 2019, she received a nontaxable stock dividend of 100 shares of preferred stock. On the date of distribution, the fair market value of the common stock was $40 per share and fair market value of the preferred was $80 per share. What is the basis, per share, of the preferred stock? Select one: a. $5,741 b. $57.14 c. $80.00 d. $8,000 e. $133.33