Which o these sirualtions would folloe the gereneral rule for basis for inheritated property

A Louis died on August 12 2019, leaving his house to heis sister

B On August 15 2018, Leroy gave his brother Ralph appreciated stock. Leroy's brother Ralph died on February 16 2019. Ralph's only heir eas Leroy.

C Mark died on June 30 2019. He named his brother Emmett as the beneficiary of his 401(k) plan

D Kanet died on January 1 2019. At that time, she had an IRA with a balance of $32640. She named her daughter, Emily, as the beneficiary of her IRA