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B is corrent.  The requirement is to determine the amount of gain or loss to be reported by Dunn when the stock received as a gift is sold. Since Dunn’s basis for computing a gain is the same as the donor’s basis of $32,000, Dunn’s sale of the stock for $29,000 does not result in a gain. Similarly, since Dunn’s basis for computing a loss would be the stock’s $27,000 FMV at date of gift, the sale of the stock for $29,000 does not result in a loss. As a result, no gain or loss should be reported by Dunn.
A is incorrect.  Dunn’s basis for computing a gain is $32,000.  
C is incorrect.  Dunn’s basis for computing a gain is $32,000.
D is incorrect.  Dunn’s basis for computing a loss is $27,000.