$9.$ Mildred is $64$ years old and owns and operates a small microbrewery valued at $$1\mathrm{.}75$ million.It is anticipated the business will continue to appreciate in value as her unique beer continues to win awards. However, her success has Mildred concerned about the tax liability the business will trigger upon her death. Ultimately, she would like to see the business transferred to her daughter however, Mildred does not feel her daughter is ready to take over the reins just yet. Moreover, Mildred wants to remain a hands$-$on participant in the business for several years to come. What type of estate freeze should Mildred execute to address ALL of her concerns WITHOUT triggering an immediate tax liability?lesell the microbrewery to her daughterb$)$gift the microbrewery to her daughterc$)$reorganize the share structure of the microbreweryd$)$transfer the microbrewery to an inter vivos trust