Stella bought some Amex stock in 2015 for $5,000. Including commission, the stock cost a total of $5,100. She recently gave the stock to her friend Jane who is suffering financially and can really use the financial help. At the time of the transfer, the stock was worth $3,000. Jane subsequently sells the stock six months later for $7,000. What is Jane's basis in the stock? A. $7,000 B. $3,000 C. $5,100 D. $5,000