During the current year Don's aunt Natalie gave him a housethe time of the gift, the house had a FMV of $$145,000$ and his aunt's adjusted basis was $134,000$After deducting the annual exclusion, the amount of the gift was $ $130,000$ His aunt paid a gift tax of $$20,000$ on the house What is Don's basis in the house for purposes of determining gain? Select one a $$134,000$ $$135,692$ $ $130,000$ $$145,000$