5. In 2019, Paulina gave property with a basis of $45,000 to Petya when the property had a FMV of $165,000 and paid gift taxes of $20,000. If Petya later sells the property for $165,000, Petya's basis (to determine gain) in the property immediately before the sale is (rounded) A) $20,000. B) $45,000. C) $65,000. D) $165,000