When Constance dies, she bequeathed her 10000 common shares in the copper dollar mine inc. to her father, Charles. Constance acquired the shares for $42600. The shares had a fair market value of $64000 immediately prior to her death. What will the adjusted cost base of the shares be when Charles assumes ownership of them? a) 42600 b) 32000 c) 21400 d) 64000