Which of the following statements concerning the holding period of assets is true?

A In the case of stocks and bonds, the holding period begins on the day after the trading date.

B In the case of nontaxable exchanges, the holding period begins 45 days after the date you transfer the property.

C. In the case of a gift, the holding period begins on the date you receive the gift.

D. In the case of inherited property, there is no holding period