69 Evelyn operated her own business for many years. She has two grown children and is considering ways to transfer the ownership of her corporation without having her estate eroded by a large tax bill upon her death. Which of the following options is not available to Evelyn? O a) Rolling the corporation over to her children tax-free. Ob) Buying life insurance to cover the tax liability that may remain after using the capital gains exemption. OC) Executing an estate freeze to pass any future growth to her beneficiaries. d) Using the lifetime capital gains exemption for her shares