12. In the current year, Besjana received a gift of property from her aunt. At the time of the gift, the property had a FMV of $115,000 and an adjusted basis to his uncle of $70,000. After deducting the annual exclusion, the amount of the gift was $100,000. Besjana's aunt paid a gift tax on the property of $24,000. What is the amount of Besjana's basis in the property? A) $70,000 B) $80.800 C) $94,000 D) $115.000