Helena and Daniel were divorced under an agreement executed on July 1, 2023. The terms of the agreement provide that Helena will transfer to Daniel her interest in a rental house worth $300,000 with a tax basis of $120,000. What amount of gain must be recognized by Helena on the transfer of the property, and what is Daniel's tax basis in the property after the transfer, respectively? a. $180,000 and $120,000 b. $180,000 and $300,000 c. $0 and $120,000 d. $0 and $300,000