From a tax perspective, which of the following transactions would be most desirable?

a. Transfer of property by death when the basis is $10,000,000 and the value is $5,000,000.

b. Gift of GCI common stock to your daughter (you had paid $10,000 for the stock 5 years ago and now it is worth $8,000).

c. Contribution of Generic Drug Corporation common stock to your church for their building fund (you paid $10,000 for the stock 5 months ago and now the stock is worth $5,000,000 because the corporation developed a vaccine for the coronavirus).

d. Sale of stock to your friend when the value had dropped to only $1,000 (you paid $3,000 for it five years ago thinking it was going to be a 10-bagger and provide you enough money to buy a new fishing boat).