Before he got married, Shawn purchased some property. Per the divorce decree, Shawn transferred the property to his wife, Diana. What is Diana's basis in the property?

a. The property gets a step-up in basis to the value on the date of the marriage

b. The property gets a step-up in basis to the value on the date of transfer

c. The property gets a step-up in basis to the value on the date the divorce is final

d. The property's basis is carried over