My first thought is the basal rosette of an Oenothera species, the question being, which one? Doesn't look like Oenothera biennis, but there are probably more than a few possibilities with grayish, lobed leaves. I've had Oenothera organensis, Oenothera pallida, and a form of Oenothera acaulis var. aurea that all have rosettes looking something like that sometimes.

My other thought is a biennial poppy of some sort, but nothing specific comes to mind.

Thanks. We pretty much ruled out oenothera but just can't figure it out.

That is Kale.