Robin inherits 1,000 shares of Walmart stock from her Robin aunt Julieta in 2021. According to the information received from the executor of Julieta’s estate, Robin’s adjusted basis for the stock is $55,000. Albert, Robin’s fiancé, receives 1,000 shares of Walmart stock from his uncle Roberto as a gift in 2021. Roberto tells Albert that his adjusted basis for the Walmart stock is $7,000. What could cause the substantial difference in the adjusted basis for Robin’s and Albert’s respective 1,000 shares of Walmart stock?