The Jeffersons want to establish a trust to provide for their children in case of their premature deaths. Which of the following is most appropriate for the Jeffersons overall situation and objectives? Provide a rationale for your answer.

A) an irrevocable life insurance trust granting Crummey powers to the children

B) a grantor retained income trust (GRIT) with Ashanti and Blake named as beneficiaries

C) a revocable living trust naming a third party as successor trustee, with Avery and Jaylen as the primary beneficiaries while living and the children listed as remainder beneficiaries

D) an irrevocable living trust naming the children as beneficiaries and Jaylen and Avery as the trustees

** CASE FACTS ESTATE PLANNING INFORMATION ** Wills were last completed five years ago. They live in a common-law state. Jaylens will leaves everything to Avery conditioned on a six-month survivorship clauseotherwise, equally in separate trusts for the two children. Averys will is identical to Jaylens, leaving everything to Jaylen as long as he survives her by at least six months. Otherwise, a trust for the children will hold their assets.