In June 2010,Debra Makes a Gift of Securities (Basis of $613,000;fair

In June 2010,Debra makes a gift of securities (basis of $613,000;fair market value of $913,000) to her uncle,upon which a gift tax of $60,000 is paid.The uncle dies in July 2012,when the securities are worth $950,000.Under the terms of the uncle's will,the securities return to Debra.Debra's income tax basis in the securities is:

A) $613,000.
B) $633,000.
C) $950,000.
D) $970,000.
E) None of the above.