Which of the following would be the best example of a transaction that the General Anti-Avoidance Rule (GAAR)could apply to?

A Sally contributes $3,000to her RRSP account and then claims the amount as an RRSP deduction to reduce her taxes payable.

B A sole shareholder claims personal expenses through his small business corporation.

C An individualuses her non-capital losses carry forward to reduce her2017 taxes payable.

D A mother gives her adult son, a full time university student,$20,000to invest in his name.He then sells the investment,recognizing a capital gain, and returns the after tax proceeds to her which are higher than if she had invested herself because he is in a lower tax bracket.