Danny plans to give $100,000 to his daughter, Mary. If he keeps the money in his estate, it will grow at an after-tax rate of 6.4% per year. Danny expects that he will die in 25 years and the estate tax is 35%. If he transfers the money now as a gift, Danny will pay a gift tax of 40% and Mary will earn an after-tax return of 7.2% per year for next 25 years. Calculate the relative future value of gift to bequest.