The Drabb Trust owns a plot of business-related land, basis of $50,000, fair market value of $35,000. Drabb is subject to a 35% marginal income tax rate. Its sole beneficiary, Eddie, is subject to a 12% marginal income tax rate. Drabb's current-year distributable net income is $95,000. What is the most preferable action for the trustee of Drabb to take, considering only the related tax consequences?

a.Distribute the land to Eddie and make a 643(e) election.

b.Sell the land to a third party.

c.Distribute the land to Eddie and make no 643(e) election.

d.Neither sell nor distribute the land.