In 2009,Arlene Makes a Gift of Stock (Basis of $813,000;fair

In 2009,Arlene makes a gift of stock (basis of $813,000;fair market value of $413,000) to her mother,Elizabeth.As a result of the transfer,Arlene paid a gift tax of $60,000.Elizabeth's income tax basis in the stock is:

A) $413,000 basis for gain and loss.
B) $443,000 basis for gain and loss.
C) $813,000 basis for gain and loss.
D) $843,000 basis for gain and loss.
E) None of the above.