emma died owning 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 fpr $180000. Upon Emma's death, the property passes through inheritance to Jane. No state tax return is due to be filed. which of the folowing is true about the basis of the property?

a. emma's basis in the property before her death is $180000 and Jane's basis in the property is $500000

b Emma's basis in the property efoe her death is $250000 and jane's babis is $250000

c. Emma's basis in the property before her death is $250000 and Jane's babis is $500000

d. none of the above