Dean Sold Some Land in February 2020 to His Daughter

Dean sold some land in February 2020 to his daughter, Tina, for $50,000. The land cost Dean $20,000 in 2001. When the land was sold in 2020 the market value of the land was determined to be $200,000. What will Tina's cost base be on this land she purchased from Dean in February 2020?

A) $50,000
B) $200,000
C) $20,000
D) $0