Angelina decided to close her photography and video studio in April. She gave her friend, Mona, two cameras with power lenses, a professional video recorder, and a laptop with various video and photo professional software programs loaded on December 31, 2021. When she first started her business in 2019, Angelina purchased the equipment, laptop, and software for $28,800. The FMV at the time of the gift was $12,975, and Angelina's adjusted basis in the system was $8,294 when she gave it to Mona. Mona plans to open a photography and video studio on January 1, 2022. What is Mona's basis in the equipment, laptop, and software?

a) $ 8,294

b) $28,800

c) $12,975

d)$ 0