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

GIFTS TO CHILDREN in 2016 Logan made the following gifts to his children during 2016: Logan gave $150,000 of separate property to Duncan. Logan paid $58,000 to USC for Cassidy's film school tuition. Logan gave Cassidy a Land Rover valued at $68,500 to celebrate his success in film school to date. GIFTS TO GRANDCHILDREN in 2017 Logan made the following gifts to his grandchildren during 2017: Seeing how Logan's mom outlived her assets, Logan is afraid his grandchildren may have the same fate. To assist them with their retirement income, Logan decided to establish a trust for the grandchildren. The trust is an irrevocable trust and he funded it in the current year with $800,000. The trust will accumulate income until each grandchild reaches age 50. When a grandchild reaches age 50, he/she will begin receiving an annuity for their life. When all of the grandchildren die, if there is any remaining assets then the trustee may distribute those assets to a charitable organization of his choosing. Logan sent a check in the amount of $16,000 directly to Casa Montessori preschool to pay tuition for the grandkids. Logan also gave each grandchild $15,000. Assume Logan paid gift tax of $2,300,000 in 2016 for taxable gifts in the amount of $11,180,000 made in 2015. These were his first taxable gifts. LOGAN'S STATEMENT OF FINANCIAL POSITION (AFTER THE GIFT TO VERONICA) ASSETS Cash & Cash Equivalents Cash Total Cash / Cash Equiv. $820,000 $820,000 LIABILITIES AND NET WORTH Liabilities Primary Residence AMEX Black Total Current Liabilities $2,000,000 $325,000 $2,325,000 Invested Assets The Neptune Grand Investment Portfolio Qualified Plan Total Investments $25,000,000 $8,000,000 $4,230,000 $37,230,000 Net Worth $42.373,000 Personal Use Assets Primary Residence Vacation Property Auto 1 Yacht Total Personal Use $4,500,000 $1,350,000 $73,000 $725,000 $6,648,000 Total Assets $44,698,000 Total Liabilities and Net $44,698,000 GIFTS TO CHILDREN in 2016 Logan made the following gifts to his children during 2016: Logan gave $150,000 of separate property to Duncan. Logan paid $58,000 to USC for Cassidy's film school tuition. Logan gave Cassidy a Land Rover valued at $68,500 to celebrate his success in film school to date. GIFTS TO GRANDCHILDREN in 2017 Logan made the following gifts to his grandchildren during 2017: Seeing how Logan's mom outlived her assets, Logan is afraid his grandchildren may have the same fate. To assist them with their retirement income, Logan decided to establish a trust for the grandchildren. The trust is an irrevocable trust and he funded it in the current year with $800,000. The trust will accumulate income until each grandchild reaches age 50. When a grandchild reaches age 50, he/she will begin receiving an annuity for their life. When all of the grandchildren die, if there is any remaining assets then the trustee may distribute those assets to a charitable organization of his choosing. Logan sent a check in the amount of $16,000 directly to Casa Montessori preschool to pay tuition for the grandkids. Logan also gave each grandchild $15,000. Assume Logan paid gift tax of $2,300,000 in 2016 for taxable gifts in the amount of $11,180,000 made in 2015. These were his first taxable gifts. LOGAN'S STATEMENT OF FINANCIAL POSITION (AFTER THE GIFT TO VERONICA) ASSETS Cash & Cash Equivalents Cash Total Cash / Cash Equiv. $820,000 $820,000 LIABILITIES AND NET WORTH Liabilities Primary Residence AMEX Black Total Current Liabilities $2,000,000 $325,000 $2,325,000 Invested Assets The Neptune Grand Investment Portfolio Qualified Plan Total Investments $25,000,000 $8,000,000 $4,230,000 $37,230,000 Net Worth $42.373,000 Personal Use Assets Primary Residence Vacation Property Auto 1 Yacht Total Personal Use $4,500,000 $1,350,000 $73,000 $725,000 $6,648,000 Total Assets $44,698,000 Total Liabilities and Net $44,698,000