For existing partnerships, basis is determined by how the interest in the partnership was acquired. Which of the following statements is true?

a.	If acquired through inheritance, basis = FMV on date of death (or alternate valuation date).
b.	If acquired by gift, basis = donors basis plus, in certain cases, a portion of the gift tax paid on the transfer
c.	If purchased from another partner, basis = amount paid for the interest.
d.	All of the above statements are true.