计算问题

问题如下：

Robert and Emily Foster are 70 years old, and they anticipate living until 90. Their current assets are valued at $35 million. In their region, estate taxes stand at 35%, with a $12 million exclusion per individual. Spousal bequests incur no tax, regardless of the amount. Lifetime gifts are taxed at 22%, with the donor footing the tax bill.

The Fosters are seeking advice from a tax professional to maximize what they can leave to their two children, David and Lily. The Fosters face a 15% tax on investment returns. David is in a lower tax bracket, subject only to a 10% tax on investment returns. Their assets are projected to return 6% annually.

Compared to a bequeath upon death, the relative value of a lifetime gift to David is closest to:

选项：

A.1.23 B.1.55 C.1.40

解释：