51. Which of the following regarding a Family Partnership (FLP) is correct? A. Family Partnerships avoid the Chapter 14 Rules. B. Family Partnerships upon creation do not have limited partners. C. If the Family Partnership is structured properly it can be effective for both income and estate planning purposes. D. Normally the parent is the limited partner and the child is the general partner. E. The purchase of life insurance on a general partner's life is rarely advisable.