$4.$ Joe$’$s friend John purchased an automobile for $$60,000$ from a dealer for his personal use and has not taken tax depreciation on that automobile. Two years later when the automobile has a fair market value of $$30,000,$ John dies and transfers the automobile to Joe through his will.

a$.$ What is Joe$’$s basis in the automobile?

b$.$ What section of the Internal Revenue Code supports your answer in a$?$