Antonio Nero, a citizen of Italy, has a U.S. Green Card and has resided in the U.S. for more than 20 years. Antonio has accumulated a substantial net worth of more than $50,000,000 but he has a large portion of his assets in U.S. tax-free bonds and thus has not minded paying whatever U.S. income tax he has had to pay. Antonio is a widower, he has used up his unified exemption, he is getting old quickly and his health has deteriorated. Antonio wants to develop a plan to begin transferring substantial assets to his 4 U.S. citizen sons and in recent years he has started spending substantial time in Bermuda where he has met a wonderful woman who resides there. Antonio would be happy to move to Bermuda on a permanent basis. Antonio meets with you to discuss some planning steps. Which option would provide Antonio and his sons with the better U.S. Transfer Tax minimization opportunity? A. Antonio should not expatriate, he should keep his Green Card and he should move to Bermuda permanently. B. Antonio should expatriate by relinquishing his Green Card and move to Bermuda permanently. .