Instead of leaving Max a bequest through his will, Jack decided to make Max the named beneficiary of his RRSPs. This strategy is particularly useful in Jack's situation because of all of the following reasons, EXCEPT:

a) this allows the property to rollover to Max without resulting in a tax liability to Jack.

b) this allows Jack to provide for Max without his mother's knowledge.

c)this ensures that Jack's mother cannot contest Max's entitlement.

d) this allows the property to be transferred to Max, but it must be included in Max's income for the year of death