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 $$7,500.$ The shares had an FMV of $$30,000$ immediately before Brad's death. What is Marcie's adjusted cost base $($ACB$)$ on the shares? a$)$ so Ob$)$ $$22,500$ OC$)$ $$30,000$ d$)$ $$7,500$