The Pastinos own a bakery in their neighborhood. Their daughter, Vera, is a divorced mother of two children, who is struggling to make ends meet. The Pastinos would like to remove all future appreciation of the bakerys building and land from their estate. They would also like to give Vera $15,000 a year in support payments, but they do not have sufficient funds to make these payments because their wealth is tied up in their business. What planning technique might accomplish the couples objectives? Select one: a. A private annuity b. A preferred stock recapitalization c. A grantor retained income trust d. A gift-leaseback