Maria received Mega Corporation stock as a gift from her Uncle Glen two years ago when its fair market value was $90,000. Glen paid $60,000 for the stock five years ago, and he paid $3,000 in gift taxes when he made the gift to Maria. What is Maria’s basis for the stock?
a. $60,000
b. $61,000
c. $63,000
d. $90,000
e. $93,000