Sally and Damon are determining which assets they should leave to their son Jake, and which assets they should leave to their favorite charity. Jake is a successful surgeon and has a high income. Which of the following assets would be most efficient from an income tax perspective to leave Jake?

A. Life insurance with a death benefit of

$1,000,000.

B. A stock account currently valued at

$1,000,000 with a basis of $575,000.

C. Damon's 401 (k) valued at $1,000,000.

D. Sally's Roth IRA valued at $1,000,000.