Please answer parts C and D.

Suppose you own some land which is worth $100,000. You establish a joint ownership of the land with your daughter and then a few years later you die and the rest of the property is inherited by her and is worth $75,000. A few years later she sells the full property for $200,000. How much of this $200,000 is subject to capital gains? Suppose you own some land which is worth $100,000. You establish a revocable living trust naming your daughter as the beneficiary upon your death. A few years later you die and the land is inherited by her and is worth $150,000. A few years later she sells the full property for $200,000. How much of this $200,000 is subject to capital gains