As of November 30, Ms. Brett had $12,000 capital losses and no capital gains.She owns 4,900 shares of GG stock with a $15 basis and a $45 FMV per share. Ms. Brett plans to hold her stock for three more years before selling it and using the proceeds to buy a home. However, she could easily sell 400 shares to trigger a $12,000 capital gain and then immediately repurchase them. If Ms. Brett’s marginal tax rate on ordinary income is 37 percent, she is subject to the Medicare contribution tax, and she uses a 4 percent discount rate to compute NPV, should she implement this year-end tax planning strategy?