The Grantor, age 70, is interested in removing an income-producing asset with significant appreciation potential from her estate. However, in addition to removing the asset from her estate for estate tax purposes, she wants to retain payments from this asset for a specific period of time and is concerned with inflation eroding her payments. Given these 2 objectives, which of the following estate planning strategies would best allow her to accomplish both objectives.

Select one: a. 10 year GRAT b. 10 year QPRT c. 10 year ILIT d. 10 year GRUT