3. Abel is considering making a substantial charitable contribution this year. His AGI will be $140,000. He is considering one of the following options. Cash to the United Way of $80,000. Picasso painting to the United Way. The painting has FMV of $350,000. The painting has a basis of $90,000 and was purchased 2 years ago Brother Inc stock to the United Way. The stock has FMV of $80,000. The stock has a basis of $175,000 and was purchased 4 years ago. Advise Abel what his tax deduction would be for each option and make a recommendation to him as to which item he should donate. Explain your recommendation and clearly show all work for how you came up with your conclusion. Do you have any additional suggestions for Able regarding his donations? 6 POINTS