Investor has zero basis stock with a FMV of $50 million. The investor buys a put with a strike price of $47,500,000. The taxpayer writes a call with a strike price of $60 million. The options expire in 5 years. The investor paid $3 million for the put and received $3 million for the call. The taxpayer is an individual. The rate of tax on LTCG is 20% and on STCG 37%. How should they close the transaction based upon the following stock values 5 years from now?