Jasmine received a parcel of land as a gift from her Uncle Eustace. At the time of the gift, the land had a fair market value of $83,000 and an adjusted basis of $23,000. This was the only gift that Jasmine received from Eustace during 2014. If Eustace paid a gift tax of $15,000 on the transfer of the gift to Jasmine, what tax basis will Jasmine have for the land?
A) $35,443
B) $36,043
C) $83,000
D) $23,000