Which transaction would not be subject to the attribution rules? Question content area bottom Part 1 A. Santos gifted $30,000 to a trust for the benefit of his 16 year old daughter two years ago. They want safe investments so the funds were invested to yield interest and dividend income. B. Vlad loans his common-law partner Yolanda $100,000. They have arranged a demand loan with a low interest rate of 1% which is payable at the end of the five year term. The current prescribed rate is 5% and market loan interest rates are 6%. C. Lolita loaned her husband Giuseppe $20,000 for investment purposes. Market loan rates are 2% higher than the prescribed rate and therefore, Lolita decided to charge the lower prescribed rate each year. They documented a demand loan which stated he pay her interest at the prescribed interest rate each year and that the loan be repaid in full in ten years. D. Frank wants to help Sally his girlfriend of 14 months build her wealth faster by loaning her $50,0000 interest free for 5 years. They are contemplating living together but currently they do not