Accounting

Corporation M, a calendar year corporation that began doing business on January 1, 20X1, had accumulated earnings and profits of $30,000 as of January 1, 20X8. On July 2, 20X8, M distributed $22,000 cash to Mrs. C, M's sole shareholder. M had a $20,000 deficit in earnings and profits for 20X8. Mrs. C had an adjusted basis of $14,000 in her stock before the distribution. What is the amount of Mrs. C's basis in the stock after the distribution?