In 2018, Gray Corporation, a calendar year C corporation, has a $75,000 charitable contribution carryover from a gift made in 2013- Gray is contemplating a gift of land to a qualified charity in either 2018 or 2019- Gray purchased the land as an investment five years ago for $100,000 (current fair market value is $250,000). Before considering any charitable deduction, Gray projects taxable income of $1 million for 2018 and $1.2 million for 2019. Should Gray make die gift of die land to charity in 2018 or in 2019? Provide support for your answer.