Which of the following situations will NOT result in the attribution of income to the transferor?

The transfer of capital property to a spouse or common$-$law partner in return for a non$-$interest bearing promissory note. The transferor opts out of the rollover of ITA $73(1).$

The transfer of capital property to a minor child of the transferor's sister.

The disposition of capital property to a spouse or common$-$law partner for FMV consideration where the transferor does not opt out of the rollover of ITA $73(1).$

The transfer of a business to a spouse or common$-$law partner. The transferor does not elect out of ITA $73(1).$