DeMarcus and Brianna are married and live in a common law state. They jointly own real property with

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DeMarcus and Brianna are married and live in a common law state. They jointly own real property with an adjusted basis of $200,000. When the property has a FMV of $450,000, DeMarcus dies leaving all of the property to Brianna. If she later sells the property for $650,000, what is Brianna’s gain on the sale? (Points : 4)

       $200,000
       $225,000
       $325,000
       $450,000

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