On January 21, 2009, Andy Purchased 350 Shares of Baker

On January 21, 2009, Andy purchased 350 shares of Baker common stock for $24,500. On November 13, 2020, he sold the 350 shares for $7,250. On December 1, 2020, 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