5. Putting an asset into joint names with a spouse (or a partner in a registered civil partnership) prior to the asset's disposal can be sensible capital gains tax (CGT) planning. Which of the following CANNOT be achieved as a direct result of using this type of tax planning? A. B. c. D. Making the best use of annual exempt amounts Deferring the CGT due date Reducing the amount of CGT payable Making the best use of capital losses