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Mary received a gift of $200$ acres of land from her mother. The falr market value $($FMy$)$ on the date of the transfer was $$210,000.$ Her mother had paid $$30,000$ for the land. No gitt tax was paid on the transfer. What is Mary's basis in the $200$ acres?

Select one:

a$.$ $$210,000$

b$.$ $$0$

c$.$ $$30,000$

d$.$ $$240,000$