Charlotte Dies with a Gross Estate of $20 Million

Charlotte dies with a gross estate of $20 million. Her estate plan probably should:

A) Transfer all of her assets to her husband Trevor, who was one year older than Charlotte.
B) Make asset transfers to the children of Charlotte and Trevor equal to her bypass amount and the remainder to Trevor.
C) Transfer all of Charlotte's assets by will to Local Symphony, Charlotte's favorite charity.
D) Transfer Charlotte's bypass amount to Local Symphony and the rest to the children.