57. During 2013, Mary Maloney received a gift of property from her aunt. At the time of the gift, the property had a fair market value of $164,000, the taxable gift was $150,000, and the adjusted basis to her aunt was $104,000. Mary's aunt paid a gift tax on the property of $45,000. What is the amount of Mary's basis in the property? a. $104,000 b. $122,000 c. $150,000 d. $164,000