Dean makes a pledge of $30,000 to a local college. the college is willing to accept either cash or marketable securities in fulfillment of the pledge. Dean owns stock in Ajax corporation worth 30,000. The stock was purchased five years ago for $10,000. Dean's marginal tax rate is 35%. Should Dean sell the stock and then donate the cash, or should he donate the stock directly? Compute the net tax benefit from each alternative and explain the difference.