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Thought I knew this but have been questioned.

Have 100 shares total cost $4744.80 (47.45/shr)
Stock split and rec'd 50 shrs= $4744.80 divided gives basis of $31.63
Sold 50 shares --- have 100 shrs - new basis?
Stock split and rec'd 100 shrs - now have 200.
What dollar amount is used to figure new basis?
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