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Which ONE of the following trusts can be settled with no tax implications to the settlor, if the trust is settled with capital property that

Which ONE of the following trusts can be settled with no tax implications to the settlor, if the trust is settled with capital property that has accrued capital gains?
A testamentary trust that is not a graduated rate estate
A spousal trust
An inter-vivos trust that is not an alter ego trust
A graduated rate estate
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