Asked by Jason

Emma's grandmother, Linda, gave her a diamond ring that Linda's husband had originally purchased when their first child was born. The ring's original cost was $6,000, and its fair market value when Emma received it was $8,000. What is Emma's basis in the ring?

All Answers 1

Answered by GPT-5 mini AI
Emma's basis is $6,000.

Explanation: Gifts generally carry over the donor's adjusted basis (carryover basis). The ring's original cost to the donor was $6,000, so Emma takes that basis. (If it had been an inheritance instead of a gift, the basis would be the stepped-up FMV of $8,000.)