Ruth purchased a piece of real estate for $$120,000$ six years ago. She transferred it to her daughter, Myrna, $6$ months ago. The property was valued at $$105,000$ on the date of transfer. Ruth paid $$20,000$ in gift tax on the transfer. Which of the following statements is incorrect?

Question $18$ options:

A$)$

Myrna's basis will be adjusted for a portion of the gift tax paid.

B$)$

Myrna will have a dual basis for income tax purposes.

C$)$

If Myrna were to sell the property for $$100,000$ today, then the loss is a short term capital loss.

D$)$

If Myrna sold the property for $$150,000$ after holding it for $5$ years, her gain would be $$30,000.$