Camilla and Dean Form Grouse Corporation with the Following Investment

Camilla and Dean form Grouse Corporation with the following investment: ​
Camilla and Dean each receive 300 shares of stock in Grouse Corporation and, in addition, Dean receives $30,000 in cash. As a result of the transfer, Dean's basis in the stock and Grouse's basis in the property will be:

A) $330,000 and $300,000.
B) $300,000 and $330,000.
C) $310,000 and $300,000.
D) $290,000 and $310,000.
E) None of the above.