The Questions Below Are Based on the Following Information

The questions below are based on the following information:
Jolinda Morris has a depreciable property with a capital cost of $225,000, a UCC of $175,000, and a fair market value of $240,000. Because of his exceptional performance during the last year, she gives this property to her common-law partner Biff.
-What is the most likely motivation for Ms. Morris to elect out of ITA 73(1) ?

A) To avoid attribution.
B) She is in a higher tax bracket than Biff.
C) She has some unused terminal losses.
D) She has some unused capital losses.