Which of the following is not a benefit of using an Irrevocable Life Insurance Trust?

A$.$Create a vehicle to avoid Generation Skipping Transfer Tax.

B$.$Make proceeds available to the surviving spouse.

C$.$Ensure that proceeds will be included in the probate and gross estate of grantor.

D$.$Shelters cash contributed for premiums from taxation up to the annual exclusion amount.

In August of this year, a favorite niece received a diagnosis that may result in premature death. They want to immediately support research into cures for the disease. Neither can agree on what to do about the three charities they routinely support. Lin and Derek ask for guidance on the most tax advantage method to use a $$150,000$ high$-$yield savings account they have dedicated to philanthropy. What recommendation would achieve the clients$$ goals?