21 QUESTIONS Emma received dining room furniture as a gift from her friend, Noah Noah's adjusted basis was 9,200 and the fair market value on the date of the gift was 57,000 Emma decided she did not need the furniture and sold it to a neighbor six months later for 54,300. What is het recognized pain or low? a. $0 b.(5500) (52,700) O d. 56,500 Oe. None of the above