For which of the following sources will the transferee of assets be certain to receive a basis in the assets equal to the asset's fair market value on the date of transfer?

I. From a decedent's testamentary trust

II. By inter vivos gift

III. By intestate succession

IV. From a revocable living trust after the grantor has died

A) I and III

B) II and III

C) I, III, and IV

D) I and II