The question$($s$)$ below are based on the following information:

Jolinda Morris has a depreciable property with a capital cost of $$225,000,$ a UCC of $$175,000,$ and a FMV of $$240,000.$ Because of his exceptional performance during the last year, she gifts this property to her common$-$law partner.

What is the most likely motivation for Ms$.$ Morris to elect to avoid the rollover of ITA $73(1)?$

To avoid attribution.

She is in a higher income tax bracket than her common$-$law partner.

She has available taxable income deductions such unused current capital losses, a net capital loss carryover or a non$-$capital loss carryover that would offset the increase in net income.

She has some unused terminal losses.