A beneficiary acquired property from a decedent. The fair market value at the date of the decedents death was $100,000. The decedent had paid $130,000 for the property. Estate taxes attributed to the property were $2,000. The beneficiary sold the property 2 years after receipt from the estate. What is the basis of the property for the beneficiary?

$100,000

$130,000

$102,000

$132,000