In 2018, Delores Made Taxable Gifts to Her Son of Property

In 2018, Delores made taxable gifts to her son of property with an FMV of $200,000. In the current year when Delores dies, the property is worth $800,000. The amount included in Delores's estate tax base because of the 2018 gift is

A) $0.
B) $189,000.
C) $200,000.
D) $800,000.