Tanya and David have recently undergone a divorce. As part of their divorce settlement, Tanya was ordered to transfer $50,000 from her stock portfolio to David, but the courts gave her complete discretion over which stocks to transfer. As a result of other stock transactions during the year, Tanya expects to have a capital gain of $10,000. Making use of any available elections, what transfer to David would you recommend such that Tanya would also realize a benefit? her DEF Inc. shares, which have a FMV of $50,000 and an ACB of $40,000 her RST Ltd. shares, which have a FMV of $50,000 and an ACB of $30,000 her ABC Ltd. shares, which have a FMV of $50,000 and an ACB of $50,000 her XYZ Inc. shares, which have a FMV of $50,000 and an ACB of $60,000