25. All of the following statements regarding the definition of basis other than cost are true except a. The basis for assets received as a gift depends on whether the FMV is greater than, equal to, or less than the donor's basis at the time of the gift. b. The basis of propert transferred to a taxpayer from a former spouse pursuant to a divorce decree is valued at theLpt the date of the decree. c. The basis of inherited property is the FMV at the date of death or alternate valuation date that the personal representative is allowed by law to choose. d. The basis for property received in exchange for services rendered is the FMV of the property if the FMV of the services is not known beforehand