Refer to Problem 13-24. Explain the negative tax considerations (if any) with respect to Balas making gifts

Question:

Refer to Problem 13-24. Explain the negative tax considerations (if any) with respect to Bala’s making gifts of the assets that you recommended.
In problem 13-24 Bala desires to freeze the value of his estate. Explain which of the following assets you would recommend that Bala transfer during his lifetime (more than one asset may be suggested):