Shawn Healy bought 300 shares of Apple Computer common stock at \($132\) a share. Fifteen months later, in December, Apple was up to \($147\) a share and Shawn was considering selling her shares because she believed Apple’s price could drop as low as \($142\) within the next several months. What advice would you offer Shawn for locking in the gain and deferring the tax to the following year? Explain.