Hilda and Horace, a married couple, were both previously married to others. Horace has an estate of $2 million from which he would like to provide income for Hilda following his death, but at her death, he would like the $2 million to be distributed to his children from his first marriage. Hilda has a fairly large estate and very little use for Horace's children. Horace wants Hilda to have the income and use of the trust assets, if needed, during her lifetime, but he does not want her to be able to change the beneficiary of the trust. Horace wants to delay any estate tax until Hilda's death. The best trust for Horace would be a

Group of answer choices

Qualified Domestic Trust

Grantor Retained Interest Trust.

QTIP Trust

Irrevocable Life Insurance Trust.