How would you implement inheritance using VB.NET/C#?

When we set out to execute a class using inheritance, we must first start with an existing class from which we will derive our new subclass. This existing class, or base class, may be part of the .NET system class library framework, it might be part of some other application or .NET assembly, or we may create it as part of our existing application. Once we have a base class, we can then execute one or more subclasses based on that base class. Each of our subclasses will automatically have all of the methods, properties, and events of that base class containing the implementation behind each method, property, and event.