Daniel and Celia were divorced under an agreement executed on February $15,2023.$ According to the agreement, Daniel must transfer his interest in a rental house, worth $$250,000,$ to Celia. His tax basis in the house is $$80,000.$ What amount of gain must Daniel recognize on the property transfer? After the transfer, what is Celia's tax basis in the property?

a$.$ $$0$ and $$80,000$

b$.$ $$170,000$ and $$250,000$

c$.$ $$170,000$ and $$170,000$

d$.$ $$0$ and $$250,000$