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if Deshaun gifts his niece $100,000 in stock which he bought for $25,000, what is his niece's basis? $0 $25,000 $100,000 $15,000

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if Deshaun gifts his niece $100,000 in stock which he bought for $25,000, what is his niece's basis? $0 $25,000 $100,000 $15,000

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