Gary and Georgeann Sutter have the following objectives: For Gary to provide Georgeann exclusively with a mandatory stream of income from the assets included in his gross estate if he predeceases her

To ensure that Gary's children from his prior marriage will ultimately receive the income-producing assets upon Georgeann's death

To prevent assets used to provide income to Georgeann from being included in her gross estate

Which of the following estate planning techniques would accomplish the Sutters' first objective of providing a mandatory stream of income?
A. a power of appointment trust
B. a QTIP trust, with an election
C. a QTIP trust, without an election