A taxpayer inherits a classic car worth $37,000 at the date of the inheritance. They later get an offer to purchase the car for $45,000 and they seriously consider it despite the sentimental value. They are concerned about being able to pay the tax on the full gain. Which is the appropriate response if this was presented as a question to you, the preparer? Select one: a. "You will have to pay gains on the full $45,000 if you decide to sell it." b. "You will have to pay gains on the difference between the sales price and value of the vehicle when you inherited it, or gains tax on $8,000." c. "You will not have to pay tax on the gain because inherited property is not taxable to you." d. "You will not have to pay tax on the gain because the fair market value is equal to the sales cost."