Al owns stock with an adjusted basis of $13,000 and a fair market value of $24,000. He gives the stock to Mary, his sister, on July 1, 2021. Mary is suffering from terminal cancer. When Mary dies, the fair market value of the stock is $26,000. Marys will provides that Al is to receive the stock.

a. What is Als basis in the stock if Mary dies on June 1, 2022?

b. What is Als basis in the stock if Mary dies on August 1, 2022?