There are reasons why a Charitable Remainder Trust funded with highly appreciated property might work well in combination with an Irrevocable Life Insurance Trust owned life insurance policy benefitting the donor's heirs. All of the following are true, EXCEPT:

A) Because the Charitable Remainder Trust produces a stream of income that can be used to pay for life insurance premiums
B) Because the Charitable Remainder Trust produces an initial charitable tax deduction, the value of which could help to pay for life insurance premiums
C) Because the Charitable Remainder Trust leaves its principal to charity at death, excluding the heirs, and life insurance naming the heirs can help to mitigate this loss of inheritance
D) Because the Irrevocable Life Insurance Trust is a charitable entity preventing the payment of income taxes on the appreciation of the underlying life insurance policy