Douglas Duke Received a Summer Home from His Father as a Gift

Douglas Duke received a summer home from his father as a gift in 2012. fte fair market value at the time of the gift was $90,000 (this was also the taxable gift) , and it had an adjusted basis to the father of $50,000. fte father paid $9,000 in gift tax. What is Douglas's basis in the property?

A) $41,000
B) $50,000
C) $54,000
D) $59,000
E) $90,000