Mary has two lots, each worth $500,000. She plans to give one lot to charity and sell the other lot for her personal use. She originally purchatsed lot A for $100,000 and lot B for $400,000. Which transaction would give her the largest potential tax benefit? 1. Giving lot A and selling lot B maximizes the tax benefits because of differences in both capital gain and the charitable deduction. 2. Giving lot B and selling lot A maximizes the tax benefits because of differences in capital gain, even though the though the charitable deduction is the same regardless of which lot is given. 3. Giving lot B and selling lot A maximizes the tax benefits because of differences in both capital gain and the charitable deduction. 4. The tax consequences are the same regardless of which lot is given to charity. 5 . Giving lot A and selling lot B maximizes the tax benefits because of differences in capital gain, even though the though the charitable deduction is the same regardless of which lot is given