A married couple have written a will that leaves part of their money to a trust fund. The income from this trust will benefit the surviving spouse until death, with the principal then going to their children. Why was the trust fund created?

  a. To reduce the estate of the surviving spouse and, thus, decrease the total amount of estate taxes to be paid by the couple.
  b. To ensure that the surviving spouse is protected from lawsuits filed by the couple’s children.
  c. To give the surviving spouse discretion over the ultimate use of these funds.
  d. To maximize the earning potential of the money because trust funds generate more income than other investments.