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

a. $0
		"b. $100,000"
		"c. $200,000"
		"d. $400,000