25. Brock purchased an asset for $100 that ultimately he would like for Brianna to possess at some point in the future. If he gifts the asset to Brianna prior to his passing. Briannas basis in the asset would be (a)________. If instead he passes and the asset transfers to Brianna via his will at his death, Briannas basis would be (b)__________.
    1. $0 ~or~ $100 ~or~ $120
    2. $ 0 ~or~ $100 ~or~ $120