receives adequate income, but he does not want her to be entitled to principal at any time. He would like all the property to pass to his children in equal shares after Elsie's death and wants to minimize federal estate taxes upon the last of Elsie and Everett to pass away. Which of the following transfers is most appropriate for Everett? a. An Estate Trust for Elsie's benefit b. A General Power of Appointment Marital Trust for Elsie's benefit for 100% of Everett's Estate. c. A Credit Shelter Trust for 100% of Everett's Estate. d. A Q-tip Marital Trust for Elsie's benefit combined with a non-marital Credit Shelter Trust equal to Everett's unused Applicable Exemption Amount.