In a Common Law State,jointly Owned Property Left to the Surviving

In a common law state,jointly owned property left to the surviving spouse will have a basis after the estate is settled equal to

A) the decedent's basis before death.
B) the total fair market value of the entire property at the date of death (the alternative valuation date was not elected) .
C) half of the fair market value of the entire property at the date of death (the alternative valuation date was not elected) .
D) half of the basis just before death,plus half of the fair market value at the date of death (the alternative valuation date was not elected) .