Brody and Tanya recently sold some land they owned for $200,000 They received the land five years ago as a wedding gift from Brody's Aunt Jeaneette. Aunt Jeanette purchased the land many years ago when the property was worth $20,000 Aunt Jeanette had previously given the couple $25,000 as a gift at their wedding shower At the date of the gift the property was worth $100,000 and Aunt Jeanette paid $40,000 in gift tax What is the long term capital gain on the sale of the propery?

A. $42,400

B. $52,000

C. $92,000

D. $148,000