All the following steps would reduce Needlemann's tax liability, EXCEPT: A. Refinance the home and increase the mortgage balance enough to increase the mortgage interest paid. B. Purchase another publicly traded limited partnership (PTP) generating a loss to further offset his passive income. C. Make a gift of less than $4,000 worth of dividend-paying securities to his son. D. Sell some securities that are paying taxable interest and purchase more public-purpose municipal bonds