Problem: Ravi died on 5 April 2022. He bequeathed his holiday home to the Ravi Trust, a discretionary inter vivos trust. The liquidation and distribution account became final on 6 May 2023. The holiday home was transferred to the trust on 7 August 2023. When will the deceased estate be treated as having disposed the holiday home to the Ravi Trust? O a. There is no disposal by the estate, as there is only a deemed disposal of the holiday home by Ravi on the date of his death. O b. 5 April 2022 O c. 6 May 2023 O d. 7 August 2023 O e. None of the above