has an annual income of over $200,000. Cdric's career has been less successful than his tister's, an he dropped out of business sthoel To to oronthe Cdric with stable employment, Ingrid bought an antiques and decorations businens two years ago, investing her entite personal eavining of sacosolis. Cedric works there full-time and Ingrid plans to leave the business to him eventually (the company wi a $300,000 permanent life insurance policy on her It will offset the capital gains tax on the deemed disposition of the businese It allows her to treat Cedric and Audrey equally. It will prevent interference from other family members. It meets a business loan requirement of the lender