donna owns 1000 shares of Sportscore stock purchased in January 2016 for $30,000 on January 11, 2018 she receives 300 taxable stock rates valued at six dollars with the right to purchase additional shares at $32.

on february 19, 2019, Darren exercises 150 rights and sells the remaining 150 rights for $8 each. What is the basis of each new share? When does the hollding period begin? How much and what kind or gain does she have on the sale of the rights?