As a graduation present Barbara Brooks received 1,000 shares of stock from her aunt. The stock has a fair market value of $25,000 at the time of the gift. The aunt's adjusted basis in the stock at the time of the gift was $30,000. A gift tax of $2,800 was paid by the aunt. Barbara sold the stock in the following year for $29,000. What is Barbara's basis in the property for the sale?