On August $15$ of the current year, Harold received $100$ shares of stock as an inheritance from his mother Mona, who died on January $20.$ Mona$$s adjusted basis in the stock was $$45,000.$ The stock had a fair market value of $$50,000$ on January $20.$ On July $20,$ its value was $$65,000$ and on the date Harold received it$,$ its value was $$48,000.$ The alternative valuation date was not selected. Harold$$s basis in the inherited stock is

A$.$

$$48,000$

B$.$

$$45,000$

C$.$

$$50,000$

D$.$

$$65,000$