Rob Was Given a Residence in 2012

Multiple Choice

Rob was given a residence in 2012.At the time of the gift, the residence had a fair market value of $200,000, and its adjusted basis to the donor was $140,000.The donor paid a gift tax of $10,000 on the taxable gift of $187,000.What is Rob's basis for gain?

A) $140,000.
B) $143,209.
C) $150,000.
D) $200,000.
E) None of the above.