Neelam died leaving her estate to her cousin Mary. At the time of her death Neelam owned a diamond ring purchased by her grandmother Bertha for 5000. When Bertha died the ring had passed to Neelams father Tom. At the time of death the ring was worth 10000. Tom then spent $700 to have the ring remounted. It was valued 13000 at the time of Toms death. At the time of Neelams death, the ring was with 18000. Marys basis in the ring was