Kenny is considering selling the Bungalow so he can spend more time with Melissa. Kati has worked at the Bungalow for years and has offered to buy the business for a price Kenny considers reasonable and he needs the cash flow but Kenny recognizes if Kati waited until his death, she would inherit the Bungalow. Given these facts, which transfer method should be used to transfer the business to Kati?

A) Grantor Retained Annuity Trust

B) Self-Cancelling Installment Note

C) Family Limited Partnership.

D) Installment Sale