Roger inherits 1000 share of Westcoast stock from his grandmother in 2016. According to the information received from the executor of his grandmother's estate, Roger's adjusted basis for the stock is $55,000. Roger's fiance, Paula, receives 1000 shares of Westcoast stock from her uncle as a gift in 2016. Her uncle tells Paula that his adjusted basis in the Westcoast stock is $7,000. What could cause the substantial difference in the adjusted basis for Roger's and Paula's respective 1000 share of Westcoast stock?