In January 2009,Clint Makes a Gift of His Beach House

In January 2009,Clint makes a gift of his beach house (basis of $113,000;fair market value of $413,000) to his aunt.As a result of the transfer,Clint pays a gift tax of $20,000.The aunt dies in December 2009,when the property is worth $420,000.Under the terms of the aunt's will,the property passes to Clint.Clint's income tax basis in the beach house is:

A) $118,000.
B) $128,000.
C) $133,000.
D) $420,000.
E) None of the above.