Trina gave her nephew Roy 100 shares of HLM Corporation stock that she purchased 6 months ago for $10,000. At the time of the gift, the fair market value of the stock was $12,000. Which of the following statements concerning the stock is correct?

		a. If Trina sold the stock, she would have realized a long- term capital gain.
		b. Roys basis in the stock is $10,000.
		c. Roys basis in the stock is $12,000.
		d. If Roy sells the stock immediately after the gift, he will realize a long-term capital gain.