I have a piece of property worth $$600,000$ with a basis of $$100,000.$ I would like $$300,000$ of the value to go to charity and I would like to keep $$300,000$ of the value. Ignoring non$-$tax related transaction costs, what is the difference in the net amount received by the charity if I sell this property for $$600,000$ and give $$300,000$ in cash to the charity $($sale then gift$)$ as compared to selling the property to the charity for $$300,000($bargain sale$),$ allowing the charity to then sell the property for $$600,000?$ The amount retained by the charity is less in the $$bargain sale$$ because the charity must pay capital gains tax upon the sale of the property.$$The amount retained by the charity is less in the $$bargain sale$$ because the donor must pay more capital gains tax