54. Bob Brown's aunt Barbara gave him a house in 2019. At the time of the gift, the house had a fair market value of $195,000, the taxable gift was $180,000, and his aunt's adjusted basis was $135,000. His aunt paid a gift tax of $45,000 on the house. What is Bob's basis in the house for purposes of determining gain? Select one: a. $195,000 b. $150,000 c. $165,000 d. $135,000