Determining cost bases for coinbase staking rewards

[f2themax]

Hello,

It appears that when Coinbase reports staking rewards via a 1099-Misc.  But the 1099-MISC simply reflects the dollar value of all staking rewards earned over the course of the year.   Given that Coinbase now appears to credit staking rewards to your account every few days in the form of the particular asset you are staking (i.e., you receive new ETH if you are staking ETH...) how does one determine the cost basis for ETH that is gained via staking when the time comes to sell?  

Thanks!

[JamesG1]

The amount you include in income becomes your basis for the new ETH.

See IRS Publication 551 Basis of Assets, page 7.