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D is corrent. A special rule applies if a decedent (Lynn) acquires appreciated property as a gift within 1 year of death and this property passes back to the donor (Edwin) or the donor’s spouse. When this occurs, the beneficiary’s basis is the basis of the property in the hands of the decedent before death, rather than fair market value at date of death. Since Lynn had received the stock as a gift, her basis before death was $5,000, which then becomes the basis of the stock to Edwin.
A is incorrect.  Edwin’s basis would be $5,000.
A is incorrect.  Edwin’s basis would be $5,000.
A is incorrect.  Edwin’s basis would be $5,000.