John was given a residence in the current year. At the time of the gift, the residence had a fair market value of $250,000, and its adjusted basis to the donor was $130,000. The donor paid a tax of $12,000 on the taxable gift of $236,000. What is Johns basis for gain?

a- $130,000.

b- $136,102.

c- $142,000.

d- $250,000.

e- $236,000.