Martha gives 100 shares of Green Inc. stock to her niece, Jennifer. Martha's adjusted basis for the stock is $3,000 and the fair market value is $7,000. Four months after the gift, Jennifer is killed in an automobile accident. Martha inherits the stock, which then is worth $9,000. What is the adjusted basis of the inherited stock to Martha?

$3,000 $7,000 $9,000 $10,000 None of the above