When might you expect to see a "substituted" or "transferred" or "carry$-$over" basis in property?

In the case of a gift, but not in the case of an inheritance

In the case of an inheritance, but not in the case of a gift

In the case of a gift and in the case of an inheritance

Neither in the case of a gift nor in the case of an inheritance

In any case where property is transferred for any reason