Amy and Greg owned a house jointly. The purchase price of the house was $146,000. During the time that they lived in the house, they completed the following work:

Storm doors Replacement windows Addition Repaired roofing shingles

$ 1,300 $ 6,500 $ 15,000 $ 600

Addition of a two-car garage Replaced broken windows Repaired flooring near bathtub Replaced oven burner

$ 40,250 $ 265 $ 450 $ 25

Amy and Greg filed for divorce, which became final in August 2022. In the divorce decree, Greg was awarded the house. What is Greg's basis in the house?

a) $209,050 b) $210,390 c) $210,100 d) $146,000