Uncle Bud is 87 years old and in generally declining health. Early in life, Bud studied investments, and has made a life-long pursuit of investing. He has been very successful. He was an early investor in Alpha Corporation, which has had an exceptional run. In fact, the 1,000 shares that Bud purchased in 1975 for $15,000 are now worth $2,000,000. Bud is aware of his condition. You are his favorite (nephew/niece), and he trusts you to handle money. He calls you up and proposes to give you his interest in Alpha Corporation. Alternatively, he could leave it to you in his will. From a tax standpoint, which option (gift or will) do you prefer, and why?