Simon transfers 100 shares of Brown Corporation stock to Samantha as part of a divorce settlement. The cost of the stock to Simon is $11,500, and the stocks value at the time of the transfer is $14,300. Samantha later sells the stock for $17,600. What is Samanthas basis in the stock at the time of her sale of stock?

Group of answer choices

$6,100

$3,300

$14,300

$11,500