Your grandmother just sold you a building and land that you will use in your business. She paid $50,000 for the building and claimed $10,000 in depreciation. The fair value at the time of her sale was $100,000. She sold it to you for $80,000. What is your basis? O a. nothing, you did not pay for it O b. $100,000 O c. $50,000 O d. $40,000 O e. $80,000