Incident managers begin planning for the demobilization process when:
a. requested by the emergency operations center.
b. incident activities shift from response to recovery.
c. the first resources are ready to be released.
d. they begin the resource mobilization process.

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