Julieta Simms is the president and sole shareholder of Simms Corporation (a cash method, calendar year C corporation), 1121 Madison Street, Seattle, WA 98121. Julieta plans for the corporation to make a charitable contribution to the University of Washington, a qualified public charity. She will have the corporation donate Jaybird Corporation stock, held for five years, with a basis of $11,000 and a fair market value of $25,000. Julieta projects a $310,000 net profit for Simms Corporation in 2021 and a $100,000 net profit in 2022. Julieta calls you on December 10, 2021, and asks whether she should make the contribution in 2021 or 2022. Write a letter advising Julieta about the timing of the contribution.