$2\mathrm{.}0\%$ complete

Question

Robin was given a painting in the current year.$$ At the time of the gift, the painting had a fair market value of $$50,000,$ and its adjusted basis to the donor was $$8,000.$ The donor and his spouse paid a tax of $$4,000$ on the taxable gift of $$50,000.$ What is Robin$$s basis for gain?

A$.$$$8,000$

B$.$$$11,360$

C$.$$$12,000$

D$.$$$20,500$