Christa has made a $25,000 pledge to the American Red Cross (a public charity). Christa expects AGI of $200,000 this year. Which of the following assets should she donate in an effort to maximize her overall tax benefit?

1. Cash of $25,000
2. Stock purchased three years ago for $18,000 with a current FMV of $25,000
3. Stock purchased six months ago for $28,000 with a current FMV of $25,000
4. Christa should be indifferent among the three choices.