Your client has a number of assets that she is considering gifting to her daughter. Given the following assets, and the fact that your client has expressed a goal of reducing her expected gross estate for federal estate tax purposes, which of the following assets would be your top pick for gifting to a trust for her daughter?

Group of answer choices A stock portfolio worth $300,000 (adjusted basis of $50,000) and expected growth of 6%

A bond portfolio worth $300,000 (adjusted basis of $350,000) and expected growth of 3%

Undeveloped land on the California coast with a FMV of $300,000 (adjusted basis of $275,000) and expected growth of 12%

Shares of a hot tech stock, with a FMV of $300,000 (adjusted basis of $375,000) and an expected growth of 12%

A savings account with a $300,000 cash balance