Which of the following is not true with respect to bargain sales? a. The donor has made a taxable gift of the difference between the sale price and the FMV of the asset to the beneficiary. b. The donor will not realize income or exceed capital gains. c. If the sale is made to a charity, the donor may receive an income tax charitable deduction in the amount of the difference between the sale price and the FMV of the asset. d. The annual exclusion is available to offset the taxable value of the gift.