During 2018, Mary Maloney received a gift of property from her aunt. At the time of the gift, the property had a fair market value of \(\$ 165,000\), the taxable gift was \(\$ 150,000\), and the adjusted basis to her aunt was \(\$ 105,000\). Mary's aunt paid a gift tax on the property of \(\$ 45,000\). What is the amount of Mary's basis in the property?

a. \(\$ 105,000\)

b. \(\$ 123,000\)

c. \(\$ 150,000\)

d. \(\$ 165,000\)