Multiple answers. Need a correct one with explanation

Emma died owning real estate with a value of $500,000. Emma received the property in 1994 as a gift from her mother, Charlotte. At the time of the gift, the property was worth $250,000. Charlotte purchased the property in 1991 for $180,000. Upon Emma's death, the property passed through inheritance to Jane. No estate tax return (Form 706) is due of filed. Which of the following isTRUE about the basis of the property? A) Emma's basis in the property before death is $180,000 and Jane's basis in the property is $500,000 B) Emma's basis in the property before her death is $250,000, and Jane's basis in the property is $250,000 C) Emma's basis in the property befpre her death is $250,000 and Jane's basis is $500,00 D) None of the above