Lois gifted stock to her dying husband, Bradley, worth $500,000. Her basis in this stock was $200,000. Bradley's Will bequeathed all of his property to Lois. Assume Bradley died two years after receiving the stock. What was the consequence of this reverse gift?
A. The stock received a step-up in basis at Bradley's death
B. The stock did not receive a step-up in basis because it must be bequeathed to someone other than the decedent's spouse
C. Lois inherited Bradley's adjusted basis in the stock
D. Lois had to pay a gift tax when the stock was transferred to Bradley