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Bryn owns 5 4 0 shares of Epsilon Corporation common stock at the beginning of the year with a basis of $ 1 1 8

Bryn owns 540 shares of Epsilon Corporation common stock at the beginning of the year with a basis of $ 118 comma 800. During the year, Epsilon declares and pays a 10% nontaxable stock dividend. What is her basis for each of the 54 shares received?

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