Hank is contemplating making a term gift to a charity, with the remainder following the term to pass to his descendants then living. Hank intends to fund the transfer with cash, bonds, and marketable securities. The applicable federal rate for valuing the transfer is low by historic measures. Would you suggest that Hank provide the charity with a fixed annuity, a unitrust payment, or a payment of net income for the lead term? Explain your recommendation.