To Prove Successful in Freezing the Value of an Interest

To prove successful in freezing the value of an interest in a family limited partnership (FLP) , which, if any, of the following techniques is desirable?

A) The FLP should be created just prior to death to avoid the appearance of being tax motivated.
B) The FLP should be largely funded with personal assets (e.g., personal residence) .
C) When valuing the FLP interest, apply a large discount, to provide a safety zone for later bargaining with the IRS.
D) Appraisals of the assets transferred to the FLP should be avoided, as they tend to limit the size of any discount claimed.
E) None of the above.