Trapper, age $80$ and in poor health, owns investment land with an adjusted basis of $$50,000.$ Trapper is considering transferring it to Halen, a relative. Regarding Halen's income tax position, which of the following statements is false? $($Assume neither gift tax nor estate tax would be due and that the property is not expected to change in value.$)$

a$.$ If the fair market value of the land is $$10,000,$ the transfer should be either by inheritance or by gift $($i$.$e$.,$ the tax consequences are the same$).$

b$.$ If the fair market value of the land is $$200,000,$ the transfer should be by inheritance.

c$.$ From an income tax perspective, it is better to transfer appreciated property as an inheritance rather than as a gift.

d$.$ If the fair market value of the land is $$50,000,$ the transfer can be either by gift or by inheritance $($i$.$e$.,$ the tax consequences are the same$).$

e$.$ If the fair market value of the land is $$50,000,$ there is no advantage to transferring the land by inheritance.