DeMarcus and Brianna Are Married and Live in a Common

Multiple Choice

DeMarcus and Brianna are married and live in a common law state.They jointly own real property with an adjusted basis of $200,000.When the property has a FMV of $450,000,DeMarcus dies leaving all of the property to Brianna.If she later sells the property for $650,000,what is Brianna's gain on the sale?

A) $200,000
B) $225,000
C) $325,000
D) $450,000