F Owns Land with an Adjusted Basis of $45,000 and a Fair

Multiple Choice

F owns land with an adjusted basis of $45,000 and a fair market value of $72,000.Which one of the following is true of a transfer by F to his spouse, G?

A) If F gives a one-half interest in the land to G as a wedding gift, gain of $13,500 is recognized.
B) If F sells the land to G for $50,000 incident to their divorce, no gain is recognized and G's basis is $45,000.
C) If F transfers the land to G without consideration incident to their divorce, gain of $13,500 is recognized.
D) If F sells the land to G for $72,000 incident to their divorce, gain of $27,000 is recognized and G's basis is $72,000.