Donald's wife Amanda recently passed away. Donald is the executor and the sole beneficiary of her estate. He has decided to opt out of the spousal rollover for her non-registered portfolio. Which of the following is a reason why he would opt out of a spousal rollover? a.

Amanda is not eligible for a spousal rollover b.

Amanda must pay the tax because it is a non-registered portfolio c.

Amanda has not used the lifetime capital gains exemption d.

Amanda has an unused capital loss from a prior year