Bob, Frank, and Frances are equal partners in a closely held business. Although the partners work well together, their spouses and children do not. No partner is ready to quit the business and/or retire, but they are each worried about how the business would operate if one of the partners left the business due to death or disability. Each partner is financially overextended and thus does not enjoy good cash flow currently. Which one of the following is the most appropriate business transfer technique for the partners to use considering these circumstances? A) An entity buy-sell agreement between the business and each partner B) A private annuity agreement among the partners C) A preferred stock recapitalization of the business D) A cross-purchase buy-sell agreement among the partners