37. Which trust will not meet a married couple's specific objectives? A. An estate trust which will provide a surviving spouse with all income for life. B. A bypass trust which does not tax the appreciation of trust assets in the surviving spouse's estate. C. A QTIP trust which will transfer corpus to designated beneficiaries at the surviving spouse's death. D. A disclaimer trust which will allow a surviving spouse to determine what portion of a decedent's estate should be transferred to an irrevocable trust or pass through the will. 38. The Woods purchased stock fifteen years ago that has greatly appreciated in value. They want to sell this stock and reinvest the proceeds in bonds to provide them with fixed income payments for life to supplement their retirement income. However, if they sell the stock they will pay a capital gains tax, which they want to avoid. The Woods would also like to make a contribution to the American Red Cross to obtain an income tax deduction this year. What planning technique can meet all of the Wood's objectives? A. A non-grantor charitable lead trust B. A charitable remainder unitrust C. A donor advised fund