$94$

When Brad died, he left $2,000$ shares in the Copper Dollar Mine Inc. to his sister, Marcie. He had originally purchased the shares for $$7,500.$ The shares had a fair market value $($FMV$)$ of $$30,000$ immediately before Brad's death. What is Marcie's adjusted cost base $($ACB$)$ on the shares?

a$)$ $$0$

b$)$ $$22,500$

c$)$ $$30,000$

O d$)$ $ $7,500$