Nancy purchased 100 common shares of Nanco Ltd. in 2012 for $50. It is now 2015 and Nancy would like to step down from running the company full time and let her daughter, Junior, take over. Junior's conditions are that she wants to own a share of the company if she's going to be running it. Nancy believes the company is probably worth $2,000,000. She would prefer not to have to file any special forms. Identify the section she should use. 86 4 List one benefit Nancy would get from using this tool. Defer the tax on the gain within her shar A/ Nancy purchased 100 common shares of Nanco Ltd. in 2012 for $50. It is now 2015 and Nancy would like to step down from running the company full time and let her daughter, Junior, take over. Junior's conditions are that she wants to own a share of the company if she's going to be running it. Nancy believes the company is probably worth $2,000,000. She would prefer not to have to file any special forms. Identify the section she should use. 86 4 List one benefit Nancy would get from using this tool. Defer the tax on the gain within her shar A/