On July $31,2023,$ individual I $("$I$")$ contributed three capital assets to $C$ Corporation $("$C$")$ in a transaction that qualified under IRC section $351.$ Property #$1($P$1)$ had a fair market value $("$FMV$")$ of $$10,000$ and an adjusted basis of $$3,000.$ Property #$2($P$2)$ had a FMV of $$10,000$ and an adjusted basis of $$16,000$ and Property #$3$ had a FMV of $$20,000$ and an adjusted basis of $$23,000.$ I received only $100$ shares of C Corp. stock in the exchange. Which of the following is a correct statement as a result of this transaction?

a$.$ I$\text{'}$s adjusted basis in I$\text{'}$s $100$ shares of $C$ stock is $$40,000.$

b$.$ C$\text{'}$s adjusted basis in all three of the properties combined is $$40,000$ and C$\text{'}$s adjusted basis in P$2$ is $$10,000$

c$.$ C$\text{'}$s adjusted basis in all three of the properties combined is the same as I$\text{'}$s adjusted basis in I$\text{'}$s $100$ shares of C stock.

d$.$ C$\text{'}$s adjusted basis in P$3$ is $$21,000.$

e$.$ None of a$-$d is a correct statement.