Brad (53) and Gwen (52) have been married for 32 years and decided to divorce due to irreconcilable differences. They have one grown child, Emilee, who lives away from home. Brad started his own insurance wholesale business 12 years ago. Gwen is a 50% partner in the business and helps with some clerical and administrative work. The business was valued at $485,000 by an independent appraiser. Gwen is currently in school to become a certified home health care provider. She will earn her certificate in two years and is expecting to get a job right away making $45,000 per year. Brad pays himself an average of $185,000 per year. Brad and Gwen's budget indicate that they each expect to spend $42,000 a year excluding housing. The family home is valued at $360,000 with a current mortgage balance of $120,000 and a monthly mortgage payment of $1,047. Gwen loves the house but understands that she might have to move into a smaller place. Five years ago, the couple inherited a brokerage account from Gwen's uncle valued at $315,000, including $115,000 in cash and the balance in ABC stock. The value of the stock was pretty flat in the first year. The current value of the account is $276,862 in stock and $27,280 in cash. The couple did not execute any trades in the account but used some of the cash and dividend in Brad's business. The portfolio has averaged $5,538 in dividends annually. Gwen has an IRA worth $52,000, and Brad's 401(k) is worth $225,000. Brad has an inflation protected pension from his old job (where he began working after he was married to Gwen). It will pay him a monthly benefit of $3,000 per month starting at age 65. Brad has a life expectancy of 26.29 additional years. The pension administrator indicated that the plan uses a discount rate of 3.53% and an inflation rate of 2%. The couple also has credit card debt of $15,800 which Brad offered to pay off himself. Brad offers Gwen the equity in the home, half of the brokerage account, and her IRA. Which of the following is the most viable option for the disposition of the business that is part of the marital estate? a. One spouse keeps the business. b. Both spouses stay as partners. c. They could sell the business. d. They could give the business to Emilee.