Martha Gives 100 Shares of Green,Inc

Martha gives 100 shares of Green,Inc.stock to her niece,Jennifer.Martha's adjusted basis for the stock is $20,000 and the fair market value is $30,000.Four months after the gift,Jennifer is killed in an automobile accident.Martha inherits the stock which then is worth $35,000.What is the adjusted basis of the inherited stock to Martha?

A) $0.
B) $20,000.
C) $30,000.
D) $35,000.
E) None of the above.