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3. Susan owns a rapidly appreciating asset she wants to remove from her estate. However, Susan has already utilized her gift tax unified credit. Therefore, she creates a defective trust to which she sells her appreciating asset in exchange for a 15 year installment note. She also transfers cash into the trust. Susan’s basis in the assets is $100,000. She sells the property to the trust for $1 million. What is the income tax ramification associated with this sale?,A. No taxable gain on the sale since Susan and the trust are the same for income tax purposes. ,B. Susan will recognize gain of $900,000. ,C. The trust will recognize gain of $900,000.,D. The trust and the trust beneficiaries will share the recognition of the $900,000 gain based upon the DNI calculation.,