Uncle Bill gave his favorite niece, Jill, an Aspen condo with a fair market value of $250,000 and a basis of $100,000, paying a gift tax of $97,500. A total of $58,500 of the gift tax was attributable to the net appreciation element of the gift (the difference between the donor's adjusted basis and the fair market value at the time of the gift). How much is Jill's basis in the home for purposes of figuring gain on a subsequent sale?

A.$100,000

B.$158,500

C.$197,500

D.$250,000