单选题 Heng is a wealthy 45 year old who would like to reduce the potential inheritance tax liability on her estate when she dies. Which of the following actions will NOT achieve Heng’s aim of reducing the potential inheritance tax liability on her estate when she dies?

A、 Changing the terms of her will so that the residue of her estate goes to her grandchildren rather than her children
B、 Making lifetime gifts to trusts up to the value of the nil rate band every seven years
C、 Changing the terms of her will so that the residue of her estate goes to her husband rather than her children
D、 Making lifetime gifts to her grandchildren early in life

【正确答案】 A

【答案解析】