Which of the following methods of transferring property with an accrued gain to a taxpayer's adult child does not have the potential for double taxation when considering the taxes payable of both the transferor at the time of transfer and transferee at the time of a subsequent sale?

Choose the correct answer.

A.gifting the property to the child

B.selling the property to the child at a price below the property's fair market value (FMV)

C.selling the property to the child at the property's adjusted cost base

D.selling the property to the child at a price above the property's fair market value (FMV)