Gary inherited 100 acres of land on the death of his father…

Gary inherited 100 acres of land on the death of his father in 2024. A Federal estate tax return was filed and the land was valued at $300,000 (its fair market value at the date of the death). The father had originally acquired the land in 1973 for $19,000 and prior to his death had made permanent improvements of $6,000. What is Gary’s basis in the land?