Tony made a $$10,000$ pledge to his church building fund that he would like to fulfill before the end of the year. He owns stock with a basis to Tony of $$15,000$ that currently has a FMV of $$10,000.$ He is meeting with his planner to discuss year$-$end planning and tells the planner about the stock he wants to use as payment of the donation to the church building fund. What should the planner tell Tony?

A$)$

Tony should hold on to the stock and gift other property or cash instead.

B$)$

Tony cannot donate loss property.

C$)$

Tony should sell the stock and make a cash donation to his church.

D$)$

Tony should donate the stock with the stipulation that the church sells it immediately and take advantage of the capital loss.