Robert and Diane, husband and wife, live in Pennsylvania, a common law state. They purchased land as joint tenants in 2006 for $60,000. In 2010, Diane dies and bequeaths her share of the land to Robert. The land has a fair market value of $88,000. What is Robert's adjusted basis for the land?
a) $88,000.
b) $74,000.
c) $60,000.
d) $30,000.