Gavin inherited 250 shares of CGL stock when his father passed away on July 2, 2020. The stock had a fair market value of $32,000 on the date of death. His father had paid $10,000 when he purchased the stock in 2007, and there were no subsequent adjustments to his basis. What is Gavin's basis in the shares of stock he inherited?

$0

$10,000

$22,000

$32,000