The Cost Basis for Appreciated Stock Transferred at the Death

The cost basis for appreciated stock transferred at the death of the owner

A) is determined by its price at the date of purchase by the deceased owner.
B) is determined by its prices at the date of sale by the beneficiary.
C) is determined by its price at the date of death for the deceased owner.
D) is determined by its price at the date of sale by the beneficiary.