At his death, on January $1,2017,$ Morris owned shares of ABC Corporation common stock, with a fair market value of $$50$ per share, which he had purchased in $2001$ for $$25$ per share. If Morris's executor elected to value the estate by using the alternate valuation date, but then sold the shares through a broker$-$dealer on May $15,2017,$ at $$40$ per share, what is the estate's basis per share for estate tax purposes?A$)$ $$15$B$)$ $$125$C$)$ $$40$D$)$ $$50$