Two retired executives, Alan Affluent and Wilbur Wealth, are considering stock investments. They each have provisional income sufficiently high that each additional dollar of income (up to $5,000) will result in 50% of their social security benefits being included in income. Alan plans to buy public utility stock which he anticipates will return $4,000 in dividends and $1,000 in capital gains. Wilbur wants to purchase stock in a tech company that will pay only $1,000 in dividends but for which he expects to have an unrealized gain on stock appreciation of $4,000. Which retiree is engaged in the better tax planning? Support your answer.