Jake inherited a house from his grandmother. The grandmother's basis in the property was $35,000. On the date of her death (tax year 2022), the FMV of the property was $175,000. Jake paid $2,000 for a new heating system, and he has decided to sell the property for $200,000. Jake has not lived in the house nor used it for business purposes. What is Jake's basis in the property?

a) $ 35,000

b) $175,000

c) $200,000

d) $177,000