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Sam Spurr gave property to Robert Reddy when its fair market value was $70,000 and the adjusted basis was $50,000. Robert died two years later

Sam Spurr gave property to Robert Reddy when its fair market value was $70,000 and the adjusted basis was $50,000. Robert died two years later when the fair market value was $75,000 and he left the property to Sam. What is Sams basis in the property?

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