In April 2008,Tim Makes a Gift of Real Estate (Basis

In April 2008,Tim makes a gift of real estate (basis of $900,000;fair market value of $800,000) to his aunt.After the gift,the aunt makes $50,000 worth of capital improvements to the property.The aunt dies in March 2009,when the property is worth $840,000.Under the aunt's will,the realty passes to Tim.Tim's income tax basis in the property is:

A) $950,000.
B) $900,000.
C) $890,000.
D) $840,000.
E) None of the above.