Mark and Sara Hopkins are married and file a joint return. In 20X1, they invested $600,000 in NuTech Company. The stock qualifies as Section 1244 stock. On December 17, 20X6, they sold all of their NuTech Company stock for $100,000. They did not realize any other capital gains or losses during 20X6. What are the tax effects of the sale of the stock? If they called you just before they sold all of their NuTech Company stock, what advice would you give them that would provide them with a more favorable tax result?