Ms. Miller set up a computer system for Mr. Town's business. In return, Mr. Town gave Ms. Miller a storage facility. Ms. Miller plans to use this facility for business purposes and plans to depreciate it. The fair market value of Ms. Miller's services and the storage facility was $50,000. Mr. Town's basis in the storage facility was $30,000. How should Ms. Miller treat the transaction, and what is her depreciable basis for the property? 

A. Ms. Miller should include the $50,000 in income and use $30,000 as the depreciable basis for the storage facility she received. 

B. Ms. Miller should include $30,000 in income and $50,000 as the depreciable basis for the storage facility. 

C. Ms. Miller should include $50,000 in income and use $50,000 as the basis for the storage facility. 

D. Mr. Town should include the $30,000 in his income and use the $50,000 as the depreciable basis for the storage facility.