An Estate Freeze Can Be Accomplished Using Various Means

An estate freeze can be accomplished using various means. With respect to the various alternatives, which of the following statements is correct?

A) Implementing an estate freeze through the use of gifts does not involve any immediate tax consequences.
B) The use of Section 85 to implement the estate freeze can avoid immediate tax consequences.
C) Implementing an estate freeze with the use of an inter vivos trust can avoid immediate tax consequences.
D) An advantage of using gifts to implement an estate freeze is that the freezor can retain control of the assets.