The united way, Kelcie (daughter), Keep for himself, Tabitha (sister), Preston (father), Property should be gifted to landons father, preston, because the property is income-producing and landons father is likely to be in a lower marginal income tax bracket than landon. By default, property d should be gifted to landons sister, tabitha. Property b should be gifted to landons daughter, kelcie, because the property with the highest potential for appreciation should be donated to the youngest donee.
