Lemme's mother decided to move into a retirement community and gift her home to her daughter. The home was valued at $$230,000$ at the time Lemme received the gift. Her mother had purchased the home before Lemme was born for $$80,000.$ Her mother paid gift tax of $$12,000.$ Assume the taxable value of the home for gift purposes is $$215,000.$ What is Lemme's basis in the home?