Debbie owns $100\%$ of the common stock $(3,750$ shares, valued at $$2,517,000)$ of Great West Linens Inc. Her daughters are full$-$time employees of the business. The business has a $10\%$ average annual growth rate.

Debbie has the following goals for the future:

To further involve her daughters in the business

To maintain control of the business to prevent its sale or liquidation during her lifetime

To freeze the value of the business in her gross estate

To receive sufficient income to maintain her current standard of living both currently and in retirement

Which one of the following is the most appropriate form of business transfer for Debbie?