$11.$ Gustav owns and operates an automobile repair garage that is a Canadian$-$controlled private corporation. He has three adult and financially independent children to whom he would like to transfer ownership of the business following his death. If his primary concern is preventing the depletion of his estate due to a significant tax liability, what strategy would NOT be available to Gustav?a$)$electing a tax$-$deferred rollover of the shares in his company to his childrenb$)$using the proceeds of life insurance to cover his eventual tax liabilityc$)$claiming the lifetime capital gains exemptiond$)$ executing an estate freeze immediately