When Brad died, he left 2,000 shares in the Copper Dollar Mine Inc. to his sister, Marcie. He had originally purchased the shares for $7,500. The shares had an FMV of $30,000 immediately before Brad's death. What is Marcie's adjusted cost base (ACB) on the shares?
a) $0
b) $22,500
c) $30,000
d) $7,500