David Gave Property with a Basis of $133,000 to Hannah

Multiple Choice

David gave property with a basis of $133,000 to Hannah when the property had a FMV of $100,000 and paid gift taxes of $8,000.If Hannah later sells the property for $140,000,Hannah's basis (to determine gain) in the property immediately before the sale is

A) $100,000.
B) $108,000.
C) $133,000.
D) $141,000.