In 2019, Special Corporation, a calendar year C corporation, has a $75,000 charitable contribution carryover from a gift made in 2014. Special Corporation is contemplating a gift of land to a qualified charity in either 2019 or 2020. Special Corporation purchased the land as an investment five years ago for $100,000 (current year value is $250,000). Before considering any charitable deduction, Special Corporation projects taxable income of $1 million for 2019 and $1.2 million for 2020. Should Special Corporation make the gift of land to charity in 2019 or 2020? Provide detailed calculations and support for your answer.