Rosita purchased a home many years ago for $$100,000.$ She married Oscar five years ago when the house was worth $$200,000.$ Rosita and Oscar live in a community property state. Assume Rosita died today and left her entire interest in the property to her son, Gordon. The property is currently valued at $$400,000.$ What is Gordon's basis in the home after Rosita's death?

$$400,000$

$$0$

$$100,000$

$$200,000$