A client might chose to set up a testamentary charitable remainder trust as the beneficiary of an IRA account for all the estate planning reasons except?

Group of answer choices

D$.$ To limit noncharitable beneficiaries access to their IRA account balance after death.

B$.$ To avoid inclusion of the IRA in their Gross Estate.

A$.$ To provide a benefit for the charity of their choice.

C$.$ To receive an estate charitable tax deduction for the value going to the charity.