Bradley is 71, married and has two daughters, Barbara and Brenda. Barbara is divorced and has a 4 year-old daughter, Kimberly. Barbara and Kimberly live with Bradley and his wife. Bradley is supporting Barbara and Kimberly. Bradley has a RRIF worth $450,000. What can he do to ensure that upon his death none of the value of the RRIF is taxable in his name?

A. Name Barbara and Kimberly as equal beneficiaries of his RRIF.
B. Name his wife, Barbara and Brenda as equal beneficiaries of his RRIF.
C. Transfer the value of his RRIF to RRSPs in the name of Barbara and Brenda.
D. Use the RRIF proceeds to buy an annuity with a 14 year term for Kimberly.