On 93016 tanya received a 92-acre farm form her brothers


On 9/30/16 Tanya received a 92-acre farm form her brother's estate. The farm was distributed to Tanya on 9/30/16. The farm cost her brother $184,000 and had a FMV at date of death of $8,214 per acre, but had a remaining mortgage of $96,300 that Tanya also inherited.

What is Tanya's basis?

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Financial Accounting: On 93016 tanya received a 92-acre farm form her brothers
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