Florence’s daughter, Eunice, needs $5,000 to start a business. Florence agrees to give her the money but will have to sell some securities to raise that much cash. Florence has 1,200 shares of Tom Corporation common stock, which is selling for $5 per share. Florence purchased the shares six months ago for $4 per share. Florence is in the 28% marginal tax rate bracket, and Eunice is in the 10% marginal tax rate bracket. Should Florence sell the shares and give the proceeds to her daughter? Write a memorandum to Florence explaining the tax results.