Harry and Sally resided in a home that they co-owned. Sally had inherited it from her mother. It was valued at $100,000 in her mother's estate. Sally lived in the house after her mother's death so no depreciation was claimed. When Sally died the house was valued at $240,000. Answer the following questions concerning this house. If Harry and Sally are married, and the house was held as community property, what amount is included in Sally's gross estate and what is Harry's new basis?

$120,000 & $240,000

$0 & $100,000

$240,000 & $240,000

$120,000 & $170,000

$180,000 & $180,000