Mary purchases two pieces of equipment for $100,000. Appraisals of the equipment indicate that the fair market value of the ITEM A is $72,000 and that of the ITEM B is $108,000.

What is Mary's basis in these two assets?

A. Item A $40,000 and Item B $60,000

B. Item A $50,000 and Item B $50,000

C. Item A $72,000 and Item B $108,000

D. Item A $60,000 and Item B $40,000