Which of the following groups of expressions do NOT relate to Estates, Wills and Trusts?

A.Discretionary gifts, probate, income tax, executors, guardians testament

B.Powers, donees, administration, bequest, devise, renunciation, tax planning

C.Desires, attorneys, free Will, purchase price, compulsory acquisitions, bills of exchange

D.Perpetuity period, validity statutory obligations, petition, grants, creditors