Which statement regarding intra-family tranfers is not correct?

A. In a sale-lease back arrangement, when a parent sells his company's business property to a child and leases it back, the lease payment is a tax-deductible business expense.

B. With an installment sale, payments can be flexible, but the seller must receive at least one payment after the taxable year in which the sale occurs.

C. When structuring a private annuity, payments must be based on the seller's actuarial life expectancy.

D. In a family-limited partnership, a parent, as general partner, cannot transfer limited partnership shares to children without relinquishing some control of the business.