Patrick and Juanita Are Husband and Wife and Have Always

Patrick and Juanita are husband and wife and have always lived in Washington, a community property state.At the time of Patrick' death, the community property includes: $\begin{array}{ll}\text { Market }&\text { Adjusted }&\text { Fair }\\\text { Value }&\text { Basis }\\\text { Stock in salt Corporation } & \$ 300,000 \\\$ 350,000 & \\\text { Stock in pepper Corporation } &75,000 \\250,000\end{array}$ Under Patrick's will, all of his property passes to Juanita.After Patrick's death, Juanita will have an income tax basis of:

A) $325,000 in Salt and $212,500 in Pepper.
B) $350,000 in Salt and $75,000 in Pepper.
C) $350,000 in Salt and $250,000 in Pepper.
D) $300,000 in Salt and $250,000 in Pepper.
E) Some other amounts.