Steve,a real animal lover,has a diverse investment portfolio,and when he dies he would like to donate his Apple shares (which trade on the New York Stock Exchange) to the Humane Society(a registered charity).When he dies,what should his estate trustee know about the donation of shares?:

	a.	The taxable capital gain on the Apple shares is reduced from 50%to 25%.
	b.	If the full amount of the tax credit can't be used in the current year,itcan be carried backfor three years.
	c.	The maximum tax credit that can be taken this year is 75%of the donated amount.
	d.	There is no taxable capital gain on the donated Apple shares.