Anne and Bill buy a condo on State Street for $1 million dollars. A year later when the house is worth $1.5 million dollars, they transfer ownership of the condo to their revocable living Trust. After the transfer is complete, Bill passes away. Anne records an "affidavit of death of Trustee" with the County when Bill passes; at this time, the property is worth $1.8 million dollars. Anne then takes the property out of her Trust to gift to her daughter, Claudia. At the time of the transfer, the property is worth $2 million dollars. If the Santa Barbara County assessor is determining the value of the property today for tax purposes, what valuation will the County use?   

A. 1,500,000 

B. 1,000,000. 

C. 1,800,000. 

D. 2,000,000