In 1990, Mia, a Resident of New Jersey, Purchases Realty

In 1990, Mia, a resident of New Jersey, purchases realty for $600,000 listing title as "Mia and Ella, joint tenants with right of survivorship." In 2013, Mia predeceases Ella when the realty is worth $3,000,000. Ella's income tax basis in the property is:

A) $0.
B) $300,000.
C) $1,800,000.
D) $3,000,000.
E) $3,300,000.