practice exam v2 e2 q11

part B : describe the tax consequence if he makes a charitable bequest. i dont catch the answer below well. 1st,“there would be no captial gain tax on the rome stock,so he would completely avoid any income tax on the substantial appreciation of the shares.” 2nd,“his estate would get the benefit of a deduction in the appreciated value the stock, thus reducing his inheritance transfer tax liability”

it’s a low-basis stock, so he get’s away without paying capital gains tax when he sells it or inheritance tax when he bequeaths it.