Cassie wishes to leave a sum of money to each of her minor grandchildren upon her death. She wants the investment income to be used to support them until they finish their education and she wants the investment income from the funds to be taxed at as low a rate as possible. She does not want them to have access to the capital until the age of 45. Cassie should leave the money to:

a. Each of her children to be invested for the benefit of the grandchildren.

b. Each of her grandchildren directly.

c. Testamentary trusts established for each of her grandchildren as beneficiaries.

d. Inter vivos trusts established for each of her grandchildren as beneficiaries.