Devan has the following investments on 12/31/2020 Property THPS stock SC stock Value at 12/31/20 Notes $4,000 Purchased on 5/1/16 for $1,000 $10,000 Gift from his cousin in 2020. His cousin originally purchased it in 2020 for $5,000, and on the date of the gift, the value was $8,000. $25,000 Gifted from mother just before her death in 2020. She bought the stock in 2005 for $7,000. The value on the gift date was $20,000 and the value on her death date was $26,000 DBZB stock What is Devan's total Adjusted Basis on all of the above property? $29,000 $32,000 b c. $37,000 d. $13,000