Ali owns 100 shres of Brown Corporation Stock. He purchased tehs tock at five different timea nd at five different prices per share as indicated.

Share Block	Number of Shares	Per-Share Price	Purcahse Date
A	10	60	10/10/99
B	20	20	8/11/00
C	15	15	10/24/01
D	35	30	4/23/02
E	20	25	7/28/02

On April 28, 2017 Ali will sell 40 shares of Brown stock for $40 a share. All of Ali's shares are held by his stockbroker. The broker's records track when the shares were purchased. May Ali designate the shares he sells? If so which shares should he sell? Assume that Ali wants to maximize his gain because he has a capital loss carryforward.