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(16.8) In the current year, Donor holds two blocks of stock, both worth $100,000. Donor purchased the first block years ago for $10,000 and the

(16.8) In the current year, Donor holds two blocks of stock, both worth $100,000. Donor purchased the first block years ago for $10,000 and the second block more recently for $90,000. Donor plans to make an inter vivos gift of one block and retain the second until death. Which block of stock should Donor transfer and why?

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