On January 21,2008,Andy Purchased 350 Shares of Baker Common Stock

On January 21,2008,Andy purchased 350 shares of Baker common stock for $24,500.On November 13,2019,he sold the 350 shares for $7,250.On December 1,2019,Andy purchased 350 shares of Baker common stock for $8,000.What is Andy's basis in these shares?

A) $8,000
B) $25,250
C) $24,500
D) $17,250