Which of the following statements is false:

	a.	The basis of property acquired by gift is usually the donor's basis increased by any gift tax paid by the donor.
	b.	A taxpayer receives preferred stock as a dividend from the taxpayer's common stock. The fair market value of the preferred stock received is taxable as a qualified dividend.
	c.	Realized stock losses incurred within 30 days before or after the sale are disallowed if the taxpayer acquires stock identical to the stock sold under the wash sale rule.
	d.	There is no tacking of holding period when a loss is incurred in a related party transaction.