Yesenia died April 23, 2020, when she owned securities with a basis of $75,000 and a FMV of $125,000. Theresa inherited the property and sold it on May 16, 2020, for $150,000. What is Theresaa's reported gain on this sale? A) $25,000 STCG B) $25,000 LTCG C) $50,000 STCG D) $50,000 LTCG