As I understand it - for tax purposes the transfer would be done at "market value" - at the moment it could be easily argued that this amounts to 15c or less.
Week 46 Wrap: Copper hits 2mth low as Trump threatens net zero pace; US rally fades; HotCopper’s picks
AN1 CuFe sells its Crossroads gold royalty to Northern Star for $4M cash; says better than waiting for mine launch