In 2011 Toni Purchased 100 Shares of Common Stock in Blue

In 2011 Toni purchased 100 shares of common stock in Blue Corporation for $5,280.In 2012,Blue declared a stock dividend of one share of its common stock for each 10 shares held.This year,2013,Blue's common stock split 2 for 1 at a time when the FMV was $80 a share.What is Toni's basis in each of her shares of the Blue Corporation stock if both distributions were tax-free?

A) $24 per share
B) $48 for 110 shares and $0 for all additional shares
C) $52.80 for 100 shares and $0 for all additional shares
D) $80 per share