Marge Dean are married and have always lived in a community property state. Ted (age 92) suffers from numerous disorders and is frequently ill, while Marge (age 70) is in good health. The Deans currently need $500,000 to meet living expenses, make debt payments, and pay Ted's backlog of medical expenses. They are willing to sell any one of the following assets: Adjusted Basis Fair Market Value Wren Corporation stock $200,000 $500,000 Gull Corporation stock 600,000 500,000 Unimproved land 650,000 500,000 The stock investments are part of the Deans' community property, while the land is Ted's separate property that he inherited from his mother. If the land is not sold, Ted is considering making a gift of it to Marge. a. determine the facts b. identify the issues c.locate applicable authorities d. evaluate authorities e. analyze the facts in terms of applicable authorities f. communicate conclusions and recommendations g. memorandum-to-the-file h. client letter.