A father deeded a house as a gift to his daughter 20 years ago but retained the right to live in it until his death. He died this year while still living in the house. The following are relevant facts: The father bought the property in 1982 for $60,000. The fair market value of the property when the gift was made in 1995 was $140,000. The father filed a timely gift tax return but paid no gift tax because of the basic credit amount. The fair market value of the property at the fathers death was $190,000. The daughter sold the property 3 months after her fathers death for $190,000. She had a gain of A. $0 B. $50,000 C. $130,000 D. $190,000