Eric, Age 80, Has Accumulated About $6 Million in Net

Eric, age 80, has accumulated about $6 million in net assets. Among his assets are the following marketable securities held as investments. $$\begin{array} { l c c } & \text { Basis } & \text { FMV } \\\text { Cardinal Corporation stock } & \$ 200,000 & \$ 250,000 \\\text { Crane Corporation stock } & 300,000 & 250,000 \\\text { Hawk Corporation stock } & 50,000 & 250,000\end{array}$$ Eric would like to donate (either by lifetime or testamentary transfer) $250,000 in value to his church. In addition, to consummate a land deal, he needs $250,000 in cash. Looking solely to tax considerations and using only the assets described above, Eric's best choice is to:

A) Donate by gift to the church the Crane stock and sell the Hawk stock now.
B) Donate by death to the church the Hawk stock and sell the Cardinal stock now.
C) Donate by gift to the church the Hawk stock and sell the Crane stock now.
D) Donate by gift to the church the Cardinal stock and sell the Hawk stock now.
E) None of the above is an attractive technique.