Drew, 72, is a widower with a gross estate worth $975,000. He is in the highest current marginal income tax bracket. Drew would like to make a sizable charitable contribution to the American Diabetes Association, and would like the charitable contribution to provide him with a fixed income for the rest of his life. Which one of the following charitable transfers is most appropriate for Drew to use to best achieve his estate planning objective?

A) A charitable remainder annuity trust, since it provides the desired income to Drew B) A charitable outright gift, since it reduces Drew's income tax liability substantially C) A charitable lead trust, since it provides Drew with a fixed income stream D) A charitable remainder unitrust, since it provides Drew with a charitable contribution deduction