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. Angelina purchased the equipment, laptop, and software in 2019 when she first started her business. She paid $28,800, and the FMV at the time of the gift was $12,975. Angelinas 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 Monas basis in the equipment, laptop, and software?

a) $ 8,294

b) $28,800

c) $12,975

d) $ 0