Betty has owned and operated her own company for 25 years. The company is now worth 1 million dollars and Betty expects it to grow at about 10% a year for the next 10 years. How can she retain control of the company and still receive an income while having future growth in the hands of her children?

A. Immediately transfer her shares to a holding company and tack back preferred shares as consideration.
B. In her will, leave instructions to transfer the shares of her company to a testamentary trust naming her children as beneficiaries.
C. In her will, leave instructions to transfer the shares to a holding company and issue new common shares to her children.
D. Transfer her common shares to her children and stay on the payroll as a senior executive of the company.