Fred decides to gift 25 shares of ABC to his favorite charity. He had purchased the shares in 2015 at $20/share. The current market value of XYZ shares is $35. His average tax rate is 20% and his marginal tax rate is 32%. Select each of the correct answers.

	A.	The tax savings for this gift is $280
	B.	The value of his gift is $875
	C.	The capital gains tax on this gift will be $56.25
	D.	The tax savings for this gift is $175
	E.	The value of his gift is $500