27) In the current year, Andrew received a gift of property from his uncle. At the time of the gift, the property had a FMV of $116,000 and an adjusted basis to his uncle of $71,000. After deducting the annual exclusion, the amount of the gift was $100,000. Andrew's uncle paid a gift tax on the property of $24,000. What is the amount of Andrew's basis in the property? A) $95,000 B) $71,000 C) $116,000 D) $81,800