Under the Terms of Their Divorce Agreement Executed in August

Under the terms of their divorce agreement executed in August of this year,Clint transferred Beta,Inc.stock to his former wife,Rosa,as a property settlement.At the time of the transfer,the stock had a basis to Clint of $55,000 and a fair market value of $68,000.Rosa subsequently sold the stock for $75,000.What is the tax consequence of first the stock transfer and then the stock sale to Rosa?

A) $$\begin{array} {| l | l| } \hline\text { Rosa's Income } & \text { Rosa's Income } \\\text { From Stock Transfer } & \text { From Stock Sale } \\\hline \$ 0 & \$ 20,000 \text { capital gain } \\\hline\end{array}$$
B) $$\begin{array} {| l | l| } \hline\text { Rosa's Income } & \text { Rosa's Income } \\\text { From Stock Transfer } & \text { From Stock Sale } \\\hline \$ 0 & \$ 7,000 \text { capital gain } \\\hline\end{array}$$
C) $$\begin{array} {| l | l |} \hline\text { Rosa's Income } & \text { Rosa's Income } \\\text { From Stock Transfer } & \text { From Stock Sale } \\\hline \$ 13,000 & \$ 7,000 \text { capital gain } \\\hline\end{array}$$
D) $$\begin{array} {| l | l |} \hline\text { Rosa's Income } & \text { Rosa's Income } \\\text { From Stock Transfer } & \text { From Stock Sale } \\\hline \$ 13,000 & \$ 20,000 \text { capital gain } \\\hline\end{array}$$