Sam, one of your clients, owns a parcel of real estate. He would like to transfer it to his good friend, Celia, partially as a sale and partially as a gift. Celia will need to know how to calculate her cost basis in the property. Sam asks you to find out. You locate Internal Revenue Code Section $1015,$ which generally governs the cost basis of property. Which of the following treasury regulations related to this section deal with Sams question?a$.1\mathrm{.}1015-2.$b$.1\mathrm{.}1015-3.$c$.1\mathrm{.}1015-4.$d$.1\mathrm{.}1015-5.$e$.$ None of the above.