$5.$ Four years ago, Emily, a single taxpayer, acquired stock in a corporation that qualified as a small business corporation under $1244,$ at a cost of $$60,000.$ Emily wants to give her son, Carter, $$20,000$ to help finance Carter$$s college education. The stock is currently worth $$20,000.$ Emily is considering selling the stock in the current year for $$20,000$ and giving the cash to Carter. As an alternative, Emily could give the stock to Carter and let Carter sell it for $$20,000.$ Which alternative should Emily choose?