Luther Jones is 62 years of age and owns and operates several restaurants under his solely-owned corporation. Luther sold 500 shares of stock in the corporation to his daugher, Joan, in exchange for an annuity. The annuity will pay him $10,000 per month for his lifetime. Which one of the following statements is correct concerning the estate and gift tax consequences of this transfer? Question 19 options: A) When Luther dies, the payments made to him during the three years before his death will be included in his gross estate. B) If the number of shares sold is a majority of the stock in Luther's corporation, the retained interest will be valued at zero. C) The estate tax consequences of this transfer would be no different if Luther were paid in cash and notes. D) When Luther dies, the value of the business will be included in his estate, due to his retained life income. E) If all of Luther's shares are exchanged for the annuity, the value of the restaurant business will be entirely removed from his gross estate