Meredith acquires 5,216 shares of Grey-Sloan with NQOs and 18,488 shares with ISOs. The Fair market

Meredith acquires 5,216 shares of Grey-Sloan with NQOs and 18,488 shares with ISOs. The Fair market value of the Grey Sloan stock is $22 per share on the exercise date. Meredith's exercise price is $8 per share for the NQO and ISOs.

What is Meredith's basis in the 18,488 shares she acquired through ISOs?