Amos owns several storage units that provide him with monthly rental payments. He wants to remove this property and its future appreciation from his estate by transferring the property to his 14 year old son, Leroy. Amos does not want the rental income taxed to him and he does not want the rental income to be distributed to Leroy every year. However, Amos would like Leroy to receive the units and any undistributed income at age 21. The age of majority in the state where they reside is age 18. What planning technique will meet Amos’s objectives? Select one: a. Transfer the storage units to a UGMA. b. Transfer the storage units to a UTMA. c. Transfer the storage units to a 2503(c) trust. d. Transfer the storage units to a 2503(b) trust.