Rebecca Trades in Her Four-Wheel Drive Truck for a New

Rebecca trades in her four-wheel drive truck for a new one. Rebecca's truck cost $20,000 and has an $8,000 basis on the date of the trade-in. The price of the new truck is $27,000 and the dealer gives Rebecca a $10,000 trade in allowance on her old truck. She uses the trucks in her business. What is Rebecca's basis in the new truck?

A) $8,000
B) $18,000
C) $25,000
D) $27,000
E) $29,000