Taxpayer inherits property from a decedent, who died on January 15, 2021. Decedent acquired the property on June 1, 1990 for $45,000. Property is appraised at $200,000 on January 15, 2021. The property is valued at $190,000 on July 15, 2020. Taxpayer receives the property on November 1, 2021 when the property is valued at $210,000. What is the taxpayer's basis in the property is if the executor elects the alternate valuation date? $190,000 O $200,000 O $210,000 $45,000