Tyrone and Robin formed Acme Corporation on October 1, 2023. On the same date Tyrone paid $75,000 cash to Acme for 750 shares of its common stock. Simultaneously, Robin received 100 shares of Acmes common stock for services rendered. How much should Robin include as taxable income for 2022 and what will be the basis of her stock? Taxable income Basis of stock Select one:

a. $0 $10,000

b. $10,000 $0

c. $10,000 $10,000

d. $0 $0