Judd Harrison owns 200 shares of stock in the Widget Company for which he paid $1,600 in 1999. The board of directors of the company decided to pay a 10 percent stock dividend in April 2020, for which Judd received 20 shares of stock. In January 2021, Judd Harrison decides to sell 100 shared in the Widget Company. Since April 2020, no stock dividends had been paid by the company. On the date the stock is sold the market price is $12 a share. What is the basis per share that Judd must use in computing any gain or losses?