Bonnie is an attorney and has won a large case. She will have income of $500,000 this year. Bonnie wishes to make a gift of $100,000 to the American Red Cross. Which of the following assets would it be most advantageous to gift to the Red Cross?

a. $100,000 cash from a money market. b. Artwork that is valued at $150,000. She inherited this from her Aunt Ellie 25 years ago, when it was valued at $25,000. c. Google stock that she purchased two years ago for $10,000. It is currently worth $100,000. d. A vacation home in the mountains that is worth $100,000. She purchased the property five years ago for $200,000.