Tamar notes that her client$$s husband had $$100,000$ in capital losses at death and $$25,000$ in taxable capital gains. From his prior year$$s tax return, Tamar sees that the husband had $$87,600$ in taxable income and will have $$123,400$ in taxable income on his final return. What strategy can Tamar recommend to reduce her client$$s taxes on death?

a$.$

Apply excess capital losses against other income in year of death and prior year.

b$.$

Transfer capital property to an inter$-$vivos trust.

c$.$

File a separate return for the capital gains, and include unused capital losses on spouse$$s returns.

d$.$

File an amended tax return to take advantage of tax deferral.