Rasps cousin Grant recently experienced a family financial crisis and he needs $5,000 to get a reliable car. The Berry's would like to transfer some money to Grant to help him get back on his feet. They have the following assets to choose from and would like to hear your advice on which is the best option to transfer, assuming they want to save their tax first and then save Grants tax, if possible. The market is currently strong. The Berry's income tax bracket is expected to be 33%. Grants tax bracket is expected to be 15%. Compare these options with numbers (costs to the Berry's and Grant).

a. Cash of $5,000;

b. Mutual fund ABC of $5,000, with a long-term capital gain of $800;

c. Corporate bond XYZ of $5,000 that they bought at $4,500 a few years ago that has a coupon rate of 5% annually;

d. Apple stock that they just bought a week ago and paid $4,955.