Mrs. Mary is planning to create a testamentary trust. She has not yet decided if the beneficiaries will be only her spouse, Jim, only their 14 year old daughter Susan, or both Jim and Susan equally. The non-depreciable property she will transfer to the trust has an adjusted cost base of $45,000 and a fair market value of $75,000. If her primary goal is to defer the taxation of the capital gain on the transferred property until it is sold by the beneficiary(ies), which alternative should Mrs. Mary use? 

a. Mrs. Mary cannot defer the taxation of the capital gain with the use of a trust. 

b. Mrs. Mary should transfer the property to a spousal trust. 

c. Mrs. Mary should transfer the property to a trust with both Susan and Jim as beneficiaries. 

d. Mrs. Mary should transfer the property to a trust to benefit only their daughter, Susan