Taylor inherited 100 acres of land on the death of his father in 2022. A Federal estate tax return was filed and this land was valued in the return at $650,000, its fair market value at the date of the father's death. The father acquired the land in 1998 for $112,000. Prior to his death, he had expended $20,000 on permanent improvements. Taylor's holding period for the land:

a.Will begin with the date of his father's death.

b.Will begin with the date the property is distributed to him.

c.Will automatically be long-term.

d.Will begin with the date his father acquired the property.