$($c$)$ $$5,086$

D$.$ $$280$

$[9]$ Jay was given jewelry in the current year. At the time of the gift, the jewelry had a FMV of $$20,000$ and an adjusted basis to the donor of $$5,000.$ The donor paid a tax of $$800$ on the gift. Ignoring any annual exclusion, what is Jay's basis in the jewelry?

A$.$ $$20,800$

B$.$ $$5,600$

C$.$ $$5,800$

D$.$ $$20,000$