Coinbase “free”/quiz promotional tokens

Coinbase has a regular practice of promoting certain coins that are newly available on their platform. This requires taking a short quiz, at which point your account is “credited” with a small amount of the coin in question, free of charge

This shows up in CoinTracker as transaction type “Payment”, with a cost basis equal to the value of the coin credited. This is usually a flat amount in fiat currency

As an example, the most recent was for AMP. After doing the quizzes, there were three transactions in AMP, each for $.99 in my local currency. Per BlockFi, the cost basis for each was $.99

Is this the correct way to record these “transactions”? Should the cost basis be $.99 or should it be $0?

Thanks

few yrs back did the same with coinbase. I just put them as an airdrop but tax laws here were still in infancy with crypto back then. perhaps look at your tax laws there as they may have examples/answers