Emma died owning a real estate with a value of $500000.Emma received the property in 1994 as a gift from her mother Charlotte.At the time of the gift the property was worth $250000.Charlotte purchased the property in 1991 for $180000. Upon Emmas death the property passes through inheritance to Jane.No estate tax (form 706)is due or filed.Which of the following is true about basis of the property?

A. Emmas basis in the property before her death is $180000,and Janes basis in the property is $500000.

B. Emmas basis in the property before her death is $250000 and Janes basis in the property is $250000.

C. Emmas basis in the property before her death is $250000. and Janes basis is $500000

D. none of the above.