77. Amber's mother and father gave her a condo on 7/4/2020. Her parents purchased the condo on 9/13/2002 for $158,759. The fair market value of the house at the time of the gift was $265.000 Amber's parents made improvements to the condo of $65,000. What is the amount of the gift that can be excluded from gift tax? X a) $ 0 b) $15,000 c) $30,000 d) $41,241 40 od Paco 000