Aunt Lesly gifted land on January 1, 20x4, with an FMV of $81,000 to Laura that he had originally purchased on January 1, 20x1, for $101,000. On January 1, 20x6, Laura sold that land for $106,000. What is Laura's holding period on the date of sale:

a. 2 years

b. 3 years

c. 5 years

d. The holding period is irrelevant because there is no gain or loss