Assume Kenny had charitable inclinations and decided he wanted to bequeath something to charity. Which of the following assets would be the most advantageous to leave to the charity considering the tax effects on other non charitable beneficiaries?

$$60,000$ in cash: Kenny is the individual owner of the checking account

$$60,000$ in qualified plan assets: Kenny$$s former spouse is the current designated beneficiary, as Kenny has never updated the beneficiary since the divorce $10$ years ago

$$60,000$ in portfolio assets: Kenny is the individual owner, currently with a Transfer On Death $($TOD$)$ account with two adult children listed as beneficiaries

$$120,000$ boat at fair market value: Kenny and Liz, Kenny$$s former spouse, own the boat at joint tenancy with rights of survivorship. Each contributed $50\%$ of the purchase price so only $$60,000$ is the value of Kenny$$s ownership interest.

A$.$$$60,000$ in cash

B$.$$$60,000$ in qualified plan assets

C$.$$$60,000$ in portfolio assets.

D$.$The boat