Callie Cooper purchased two pieces of property in 1988: Property Q cost \(\$ 15,000\) and Property R cost \(\$ 30,000\). In 2018, when Callie died, she left the property to her daughter, Christy. At that time Property Q had appreciated in value to \(\$ 80,000\) while Property \(\mathrm{R}\) had declined in value, now worth only \(\$ 10,000\).

a. What is Christy's basis in each piece of property?

b. What are the tax consequences of the changes in value of the properties from the time of original purchase to the death of Callie?