[单选题]
Borasco Corp. owns land with a fair market value of USD200,000. Borasco purchased the land 10 years ago for USD65,000 and owes a liability of USD50,000 as of August 2 of the current year. Alvo Corp. owns 100 percent of Borasco. Borasco is completely liquidated on August 2 of the current year, according to a plan adopted on June 18 of the current year. As a result, the land is transferred to Alvo in complete cancellation of Borasco's stock. What basis does Alvo have in the land it receives?
A .USD 150,000
B .USD 200,000
C .USD 15,000
D .USD 65,000
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