Yes. I have two points, just quickly.
On the difficulty with the calculation regarding the tax expenditure for the capital gains exemption for gifts of capital property, it's very difficult to determine what revenue would have otherwise been realized, because the donor may well have sold at a time when the price was depressed or further elevated. It's a very speculative calculation that actually elevates the tax expenditure to that precise degree.
Second, just quickly, the tax policy question is whether or not donating shares is a realization event that's indistinguishable from selling the shares to purchase a new home, or some other form of personal consumption. I think there's at least a policy case to be made that when someone gives shares to charity, that's not an indistinguishable form of personal consumption, and we may well want to treat that differently for tax law purposes.