Celine will be subject to the AMT in 2015. She owns an investment building and is considering disposing of it and investing in other realty. Based on an appraisal of the building's value, the realized gain would be $85,000.

Ed has offered to purchase the building from Celine, with the closing date being December 29, 2015. Ed wants to close the transaction in 2015 because certain beneficial tax consequences will result only if the transaction is closed prior to the beginning of 2016.

Abby has offered to purchase the building with the closing date being January 2, 2016. The building has a $95,000 greater AMT adjusted basis.

For regular income tax purposes, Celine expects to be in the 25% tax bracket in 2015 and the 28% tax bracket in 2016. What are the relevant income tax issues that Celine faces in making her decision?