Calculating CGT on shares after US company divided into 2 separate companies

[grc_too]

Hi

About 20 years ago we bought some shares in a US company which we have left un-touched. (120 shares at $32).
In 2010 the company divided into 2 separate companies A and B - both listed on US and UK stock exchanges.
Just prior to the split we had 120 shares valued at $50 - after the split we owned 2 sets of shares:
120 shares at $26 in company A,
and
120 shares at $24 in company B.

We are now both retired and looking to sell - what cost basis do we take for both A and B in terms of calculating CGT.
My answer possibilities:

1) Cost/date basis A=$32 in 2000, B=$24 in 2010
2) Cost/date basis A=$26 in 2010, B=$24 in 2010
3) Cost/date basis A=$26 in 2010, B=$0 in 2010
4) Cost/date basis A=$32 in 2010, B=$0 in 2010

or any other combination!!

Thanks for any insight

[pawncob]

Assuming that you don't have the company's price split when they separated, apportion the cost between the two.

$3840 x 26/50 $1996.80
$3840 x 24/50 $1843.20

But if you sell both at the same time, the split doesn't matter as the total gain will be the same.