Merle gives stock to her daughter Lucy. The stock has a basis to Merle of $200,000 and a value of $180,000 on the date of the gift. No gift tax was incurred on the transfer. What are Lucy's income tax consequences if she later sells the stock for: If there is no gain or loss, enter "0" and select "No gain or loss" from the drop down. a. $170,000? b. $190,000? c. $210,000