Betsy is caught in her car during an earthquake. what is the best thing for her to do: a. keep driving through the earthquake. b. none of the above. c. stop and stay in the vehicle – clear of buildings, trees and overpasses if possible. d. stop, get out of her vehicle, and run into the nearest building.

Brody and tanya recently sold some land they owned for $150,000. they received the land five years ago as a wedding gift from brody's aunt jeanette. she had already given them cash equal to the annual exclusion during that year. aunt jeanette purchased the land many years ago when the property was worth $20,000. at the time of the gift, the property was worth $100,000 and aunt jeanette paid $47,000 in gift tax. what is the long term capital gain on the sale of the property