Which of the Following Transactions Would Not Utilize the "Section

Which of the following transactions would not utilize the "Section 7520 rate" to calculate the value of the transfer?

A) A transfer of a remainder interest in real property.
B) A transfer of property with a retained life estate.
C) A transfer of a 10-year term certain in real property.
D) A transfer of property to a spouse.
E) None of these choices utilizes the "Section 7520 rate" in the calculation of the value of the property.