The question$($s$)$ below are based on the following infornHideJolinda Morris has a depreciable property with a capital cost of $$225,000,$ aUCC of $$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 ofITA $73(1)?$a$.$ She has some unused terminal losses.b$.$ She has available taxable income deductions such unused currentcapital losses, a net capital loss carryover or a non$-$capital losscarryover that would offset the increase in net income.c$.$ She is in a higher income tax bracket than her common$-$law partner.d$.$ To avoid attribution.