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Clarice, age 90, has accumulated $1.5 million in net assets. Included in this ar

ID: 2598611 • Letter: C

Question

Clarice, age 90, has accumulated $1.5 million in net assets. Included in this are three blocks of stock: Stock A has a basis of $300,000 and a fair market value of $400,000; Stock B has a basis of $400,000 and a fair market value of $200,000; Stock C has a basis of $100,000 and a fair market value of 400,000. Clarice needs $200,000 now to pay off the mortgage on her daughters home and she wants to make a $400,000 donation to her Church either as a lifetime or testamentary transfer. Which assets should she sell to accomplish this with the least current tax cost?

A. Sell Stocks A and C now

B. Sell Stock B and leave stock C to the Church upon her death

C. Sell Stock A and leave stock C to the Church upon her death

D. Sell Stock C and leave Stock B to the Church upon her death

A. Sell Stocks A and C now

B. Sell Stock B and leave stock C to the Church upon her death

C. Sell Stock A and leave stock C to the Church upon her death

D. Sell Stock C and leave Stock B to the Church upon her death

Explanation / Answer

C. Sell stock Aand leave stock C to the church upon her death.

Answer :- As the stock of A istock $3,00,000 and the fair market value of $4,00,000.