On June 10, 2013, Akira Receives a Gift of a Rare

On June 10, 2013, Akira receives a gift of a rare marble statue with a fair market value of $9,000. The marble statue had an adjusted basis of $12,000 to the donor and was purchased in 2012. Akira sells the marble statue July 5, 2014, for $8,000. When does Akira's holding period for the rare marble statue begin?

A) It begins in 2012.
B) It begins in 2014.
C) It is irrelevant because the transfer was a gift and gifts are always considered to be held long-term.
D) It depends on whether a gift tax was paid at the time of the gift.
E) It begins in 2013.