Rhoda establishes a Grantor Charitable Lead Annuity Trust (CLAT) paying $10,000 per year for 10 years to her local church and a Non-Grantor Charitable Lead Annuity Trust (CLAT) paying $10,000 per year for 10 years to The Unopened Door, a local 501(c)3 religious charity. How will the 7520 rate affect her current charitable income tax deduction received for establishing these two CLATs? a. A low 7520 rate will increase the size of her charitable deduction for both CLATs. b. A low 7520 rate will increase the size of her charitable deduction for the Grantor CLAT, but not the Non-Grantor CLAT. c. A high 7520 rate will increase the size of her charitable deduction for both CLATs. d. A high 7520 rate will increase the size of her charitable deduction for the Grantor CLAT, but not the Non-Grantor CLAT. e. The 7520 rate will not affect the size of her charitable deduction