A client has $10M in appreciated stock (cost basis $2M) and wishes to transfer wealth to her children. The gift tax rate is 40% and the long-term capital gains rate is 23.8%. If she gifts the stock directly, the children will eventually sell and pay capital gains on the embedded gain. If she bequeaths it at death, the children receive a stepped-up basis. Assuming the full $10M is above the lifetime exemption, what is the relative value of gifting (RV_gift) compared to bequeathing, ignoring time value of money?