Andrea established a testamentary trust through her will. The trust held her principal residence, vacation property and numerous investments. Andrea named her boyfriend edward as the primary income beneficiary during his lifetime. She also granted him life tenancy in both the prinicipal residence and the vacation property. Andrea named her son bart who was also edward's son, as an annual income of 2000 from the trust. Which of the following Factors makes this a tainted spousal trust?

a edward was granted life tenancy in more than one property.

b edward was the only person to recieve any interest in the capital assets.

c edward was not the sole income beneficiary

d edward was not her legal spouse