Rota died on January 1,2023 owning an asset with a FMV of $730,000 that stie purchased in 2010 for $600,000 Bet inhented the asset from Fita When Bert sefls the asset for $800,000 on August 20, 2023, he must recognize a A. LTCG or $200,000 B. src0 of $700,000 C. $TCQ of $70,000 D. ITCG of $70,000