William is dying. His doctors tell him that he will not make it to the end of the year. Assume that they are correct. He holds two assets - a non-residential office building which he puts in service in 1985. It cost him $250,000 and he has claimed ACRS depreciation deductions of $150,000 on it (straight line would have been $100,000). It is currently worth $350,000. His second asset is also worth $350,000 and consists of Yahoo! stock for which he paid $200,000 two years ago. William's son and only living relative is in dire financial difficulties and requires cash right away. His son is the in the same, 40% tax bracket as William. Both also have 20% long term capital gain tax rate. The second asset, William will keep and it will pass to his son after William's death. Assume that both assets are readily marketable and have the same setting costs to William's son and that the estate tax consequences to William are the same for resting either asset. What do you recommend and why? Be complete in your explanation and proved needed calculations.