Eric, age $80,$ has accumulated about $$16,000,000$ in net assets. Among his assets are the following marketable securities held as investments.

BasisFMVCardinal Corporation stock$$200,000$$$250,000$Crane Corporation stock$300,000250,000$Hawk Corporation stock$50,000250,000$

Eric would like to donate $($either by lifetime or testamentary transfer$)$ $$250,000$ in value to his church. In addition, to consummate a land deal, he needs $$250,000$ in cash. Looking solely at tax considerations and using only the assets described above, Eric's best choice is to:

a$.$ Donate the Hawk stock by death to the church and sell the Cardinal stock now.

b$.$ Donate the Crane stock by gift to the church and sell the Hawk stock now.

c$.$ Donate the Hawk stock by gift to the church and sell the Crane stock now.

d$.$ Donate the Cardinal stock by gift to the church and sell the Hawk stock now.