Shaun bought 390 shares of Dental Equipment Inc. several years ago for $11,300. Currently the stock is worth $9,400. Shaun’s marginal tax rate this year is 24 percent, and he has no other capital gains or losses. Shaun expects to have a marginal rate of 32 percent next year, but he also expects to have a long-term capital gain of $11,300. To minimize taxes, should Shaun sell the stock on December 31 of this year or January 1 of next year (ignore the time value of money)? (Use the dividends and capital gains tax rates and tax rate schedules.)