7. Assume, for Lisa above, that the FMV was $140,000 at the time of the gift and her uncle's basis was $200,000. Gift tax of $10,000 was paid. Amy later sells the property for $110,000. What is her gain or loss on the sale? a. $93,000 loss b. $33,000 loss c. $90,000 loss d. $30,000 loss e. None of the answers provided is correct