Doug, age 61, works for Exxon-Mobil and has approximately 85% of his $1 million 401(k) invested in employer stock (Ticker: XOM). He is considering retiring in four months. Which of the following special taxation methods is Dougs accountant most likely to recommend for him? A. Net Unrealized Appreciation B. 5-Year Lump Sum C. Pre-1974 Capital Gains Treatment D. 10-Year Forward Averaging