Shomit purchases 100 shares of stock in Classy Corporation for $500 in year 1. On December 20 of year 2, he purchases an additional 100 shares in the company for $400. On December 27 of year 2, Shomit sells the 100 shares acquired in year 1 for $410. What is Shomit’s resulting basis in the shares acquired on December 20 of year 2?

a. $400

b. $500

c. $490

d. $410