Heather, a widow with a $2,000,000 gross estate, created a $1,000,000 trust for her son, Henry, with strict conditions on distributions due to Henry's gambling addiction, and penchant for making large losing parlay bets on the Browns and Bears. What can you infer about the major reason for Heather to create this trust?

A. To reduce Heather's federal estate taxes

B. To provide creditor protection for Henry and to protect him from squandering his inheritance

C. To avoid community property laws when she dies

D. To enable Henry to inherit under his state's statute of decedent and distribution