Taxpayer has entered into a contract with Financial Institution (FI) in which Taxpayer will receive 75% of the fair market value (FMV) of publicly traded stock (X). Taxpayer will be required to deliver the stock to Financial Institution in 5 years depending on the FMV of the stock at that time. X stock currently trades at $100 per share, and Taxpayer has 10,000 shares. Therefore, the current FMV is $1,000,000. Taxpayer receives $750,000 and under the contract is obligated to: (i) transfer all 10,000 shares to FI if X trades below $100 in 5 years, (ii) transfer stock with a FMV of $1,000,000 to FI if X trades between $100 and $110 in 5 years, or (iii) transfer 9,090 X shares owned if X trades at $110 or above in 5 years. Taxpayer had the option to settle in cash, as opposed to actually delivering the shares. Taxpayers accountant is also the accountant for Taxpayers father (who also owns a substantial amount of X stock). Unknown to Taxpayer, FI has a guarantee from Taxpayers father that he will loan 10,000 shares of X stock to FI for 5 years (which FI plans to use in a hedging transaction).

What is the significance of fathers guarantee to loan FI 10,000 shares of X stock during the 5 year period?