If you can offload the website quickly and easily go for it, then proceed with option (2). Who knows, the time you spend trying to sell it may end up increasin

If you can offload the website quickly and easily go for it, then proceed with option (2). Who knows, the time you spend trying to sell it may end up increasing traffic ;) I do have to agree with bmelton - how would shutting the site down prevent you from owing taxes come 4/15?