Katrina, a high income earning, is married to Vlad, a stay-at-home dad. Katrina has a non-registered account with substantial accrued gains, a high value RRSP and has maximized her contributions to a TFSA. Which of the following is not an effective tax minimization strategy for the couple?

		Katrina should loan Vlad funds to invest in a non-registered account and charge interest.
		Katrina should give Vlad funds to invest in a TFSA.
		Katrina should contribute to a spousal RRSP for Vlad.
		Katrina should gift her investment portfolio to Vlad.