Donna has 1,000 shares in a Canadian public company that are worth $100,000 and that pay a dividend of $5,000 each year. Her adjusted cost base on these shares is $70,000. She is already in the top tax bracket. For estate planning purposes she is proposing the following options but she would like your advice as her personal tax planner before she makes a decision. Options considered: 1. Give the shares to her husband. 2. Give the shares to her 15 year old daughter. . 3. Give the shares to her 25 year old daughter