For each of the following factual scenarios describing how a taxpayer acquired real estate, match thestatement thatBEST describes how the taxpayer determines his or her basis in the property.

- A. B. C. D. E. F.	The taxpayer who acquires real estate via an inter-vivos(while the donor is alive) gift generallyhas a basis ____________.
- A. B. C. D. E. F.	A taxpayer who acquires real property via a testamentary gift (inheritance) has basis _______________.
- A. B. C. D. E. F.	Taxpayers who acquires their real estate by constructing it themselves have basis ___________.
- A. B. C. D. E. F.	A taxpayer who acquired his real estate through a like-kind exchange under IRC 1031 where no "boot" is exchanged has basis ________________________.
- A. B. C. D. E. F.	A taxpayer who acquires real property from a former spouse incident to the divorce has basis _________________________.
- A. B. C. D. E. F.	A taxpayer who acquires real property through an inter-vivosgift, and the fair market value is less than the property's adjustedbasis at the timethegift is made,the taxpayer/doneewhosellsthe propertyat a loss has basis __________________.
- A. B. C. D. E. F.	A taxpayer who acquires her real estate by purchase has basis _______________________.

A.	equivalent tothe property's fair market value on the date of the decedent's death or (if the taxpayer so elects) the property's fair market value on the alternate valuation date.
B.	equivalent to thetransferor's basis.
C.	equivalent to the taxpayer'soriginal cost.
D.	equivalent to the property's fair market value onthedate ofthedecedent's death.
E.	equivalent to the property's fair market value on the date of the transfer.
F.	equivalent to the transferor's basis plusgain recognized on the transaction.