Rob was given a residence in 2010. At the time of the gift, the residence had a fair market value of $200,000, and its adjusted basis to the donor was $140,000. The donor paid a gift tax of $10,000 on the taxable gift of $188,000. What is Rob's basis for gain?
a) $140,000.
b) $143,209.
c) $150,000.
d) $200,000.
e) None of the above.