Abby, a single taxpayer, purchased 10,000 shares of § 1244 stock several years ago at a cost of $20 per share. in november of the current year, abby received an offer to sell the stock for $12 per share. she has the option of either selling all of the stock now or selling half of the stock now and half of the stock in january of next year. abby will receive a salary of $80,000 for the current year and $90,000 next year. abby will have long-term capital gains of $8,000 for the current year and $10,000 next year. if abby’s goal is to minimize her agi for the two years, determine whether she should sell all of her stock this year or half of her stock this year and half next year.