A local university has approached the Dions about making a charitable contribution. After discussing the possibility of making a donation, Marcel and Clio have decided that they are willing to make the donation if they can receive an immediate tax deduction and an income stream for life based on a fixed percentage of the amount donated (valued annually). Marcel and Clio would also like to have the ability to increase their donation amount in future years. Which of the following charitable giving alternatives best serves the Dions desires?

a.A charitable remainder unitrust.

b.A charitable remainder annuity trust.

c.A pooled income fund.

d.A grantor retained annuity trust.