Makayla exercised a nonstatutory stock option and purchased shares of her company's stock on October 30, 2020. She purchased the shares for less than fair market value. That year she included $4,000 in compensation income from exercising her option. More than two years later on December 6, 2022, Makayla sold the stock for a profit. When she received the 2022 Form 1099B from her broker reporting details of the sale, she noticed that the amount of the cost or other basis reported in box 1e of the form did not include the $4,000 compensation element from 2020. When Makayla files her 2022 return, how should the cost or other basis for the transaction be reported on Form 8949, sales and Other Dispositions of Capital Assets