Ryan and Betty Are Husband and Wife and Have Always

Ryan and Betty are husband and wife and have always lived in Washington, a community property state.At the time of Ryan's death, the community property includes: $\begin{array}{ll}\text { Market }&\text { Adjusted }&\text { Fair }\\\text { Value }&\text { Basis }\\\text { Stock in Locust Corporation } & \$ 200,000 \\\$ 350,000 & \\\text { Stock in Butterfly Corporation } & 500,000 \\400,000\end{array}$ Under Ryan's will, all of his property passes to Betty.After Ryan's death, Betty will have an income tax basis of:

A) $275,000 in Locust and $450,000 in Butterfly.
B) $350,000 in Locust and $400,000 in Butterfly.
C) $350,000 in Locust and $500,000 in Butterfly.
D) $275,000 in Locust and $450,000 in Butterfly
E) Some other amounts.