During 2013,Howard and Mabel,a Married Couple,decided to Sell Their Residence

During 2013,Howard and Mabel,a married couple,decided to sell their residence.The residence has a basis of $162,000 and has been owned and occupied by them for 11 years.The house was sold in May for $395,000 with broker's commissions and other selling expenses being $24,000.They purchased a new residence in June for $400,000.What is the adjusted basis of the new residence?

A) $0.
B) $141,000.
C) $162,000.
D) $191,000.
E) None of the above.