Gene MacArthur, a wealthy 55-year-old widower, wants to reduce his taxable estate, supplement his current income, provide an inheritance for his children, and benefit his alma mater. He doesn’t want to gift money outright to charity now. What should he consider?

A. A donor-advised fund with a wealth replacement trust.

B. A CLAT with a wealth replacement trust.

C. A CLUT with a wealth replacement trust.

D. A CRUT with a wealth replacement trust.