Susan created a trust and transferred the following assets into it Shares of Bank of Montreal, fair market value $$350,000$ and ownership of a commercial building, fair market value $$2,300,000$She named herself and her husband, Saul, as beneficiaries for income and their adult children as the beneficiaries for capital during her lifetime. Which of the following regarding this trust and transfer of assets is correct? a$)$ The trust will be considered a joint partner trust. b$)$ Susan has created a testamentary spousal trust. c$)$ The sale of the commercial building by the trust will result in taxable income to Susan. d$)$ There will be a taxable deemed disposition for Susan at the time shetransfers the assets into the trust.