LO$.3$ Robin inherits $1,000$ shares of Walmart stock from her aunt Julieta in $2023.$

According to the information received from the executor of Julieta's estate, Robin's

adjusted basis for the stock is $$55,000.$ Albert, Robin's fianc$,$ receives $1,000$ shares of

Walmart stock from his uncle Roberto as a gift in $2023.$ Roberto tells Albert that his

adjusted basis for the Walmart stock is $$7,000.$ What could cause the substantial

difference in the adjusted basis for Robin's and Albert's respective $1,000$ shares of

Walmart stock?