The initial 5 shares will use the April 1994 date. The additional 25 shares will use the second transfer date.
"The cost basis of stock you received as a gift ("gifted stock") is determined by the giver's original cost basis and the fair market value (FMV) of the stock at the time you received the gift. If the FMV when you received the gift was more than the original cost basis, use the original cost basis when you sell."
Please see TurboTax FAQ for more information: How do I determine the cost basis of stock I received as a gift?
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