18. Christa has made a $25,000 pledge to the Children's Hospital of Minnesota. Christa expects AGI of $200,000 this year. Which of the following assets should she donate?

Select one:

a. $25,000 of cash

b. stock purchased three years ago for $18,000 with a current FMV of $25,000

c. stock purchased six months ago for $28,000 with a current FMV of $25,000

d. Christa should be indifferent among the three choices.