While of the Following Statement About Income Splitting Is NOT

While of the following statement about income splitting is NOT correct?

A) For income splitting to be a useful tax planning tool, the related individuals must be in different tax brackets.
B) Income splitting can only be accomplished by using a corporation.
C) Income splitting may be accomplished by giving shares in an owner-managed corporation to adult children who are in a low tax bracket.
D) Income splitting can be accomplished by selling shares in an owner-managed corporation to the owner-manager's spouse.