23 Henry Hamlin's will creates a nonmarital trust, providing income to his spouse for life with the remainder to his son on the death of his wife. After receiving income from the trust for the rest of her life, the spouse dies. When the spouse dies, the remainder goes to the son. At the transfer, which kind of generation-skipping transfer (GST) event occurs? O A. A direct skip occurs. O B. A taxable distribution occurs. O C. A taxable termination occurs. O D. No GST event occurs. 24