What item is not considered a Section 132 Fringe Benefit. O No additional cost benefits O Interest Income O qualified employee discounts O job related education and training Rhonda received investment property as a gift. At the time of the gift, the property had a FMV of $27,000, and the donor's cost was $40,000. Gift tax of $2,400 was paid by the donor. Rhonda sold the property for $23,000. What is Rhonda's basis in the property for computing loss? O $25,000 O $27,000 O $40,000 O $42.400