Anika Is Planning to Create a Testamentary Trust

Anika is planning to create a testamentary trust. She has not yet decided if the beneficiaries will be only her common-law partner Belinda, only their 14 year old blind daughter Elena, or both Belinda and Elena equally. The non-depreciable property she will transfer to the trust has an adjusted cost base of $45,000 and a fair market value of $75,000. In order to defer the taxation of the capital gain on the transferred property until it is sold by the beneficiary(ies) , which alternative should Anika use?

A) Anika should transfer the property to a trust to benefit only their daughter, Elena.
B) Anika should transfer the property to a common-law partner trust.
C) Anika should transfer the property to a trust with both Elena and Belinda as beneficiaries.
D) Anika cannot defer the taxation of the capital gain with the use of a trust.