ABC Corporation owns 80 percent of DEF Corporations stock and Linda owns the remaining 20 percent of DEFs stock. ABC Corporations basis for its DEF stock is $300,000 and Lindas basis in her DEF stock is $80,000. Pursuant to a plan of complete liquidation of DEF Corporation, ABC Corporation receives property with a $400,000 adjusted basis to DEF Corporation and a $480,000 fair market value, and Linda receives property with a $130,000 adjusted basis to DEF Corporation and a $120,000 fair market value. The basis of the properties to ABC Corporation and to Linda in the property distributed to them are:

a. ABC: $480,000 Linda: $120,000. b. ABC: $400,000; Linda: $130,000. c. ABC: $300,000; Linda: $80,000. d. ABC: $400,000;Linda: $120,000.

I need help asnwering this question as I'm not sure if the answer is B or D.