Which of the Following Situations Will NOT Result in the Attribution

Which of the following situations will NOT result in the attribution of income to the transferor?

A) The transfer of a capital property to a spouse for consideration equal to fair market value of the property. The transferor does not elect out of ITA 73(1) .
B) The transfer of a capital property to a spouse in return for a non-interest bearing note. The transferor elects out of ITA 73(1) .
C) The transfer of an unincorporated business to a spouse. The transferor does not elect out of ITA 73(1) .
D) The transfer of a capital property to the 15 year old son of the transferor's sister.