不客气，gift的base满搞的，有个dual basis rule，即

loss basis and gain basis,
When FMV@gift >Adj basis, loss basis = FMV, Gain basis = Adj Basis;
When FMV@gift <Adj bais, only 1 basis: Greater of i)pmt or ii)AB (Adj basis)

When you have a gain, you use gain basis to compute gain, when you have a loss, you use loss basis to compute loss.

Also the donor must allocate his basis between the sale and gift portions of the transfer. For example,
A sold to Charity: $4,000, FMV: $10,000, Adj basis: $4,000
Cost basis for sale portion: 4,000/10,000 x 4,000=$1,600
LT Capital Gain = $4K-1.6K = $2.4K

如果是S了后再给，税法又不同，section code 1014有需要可以读读。