8. Which of the following statements about simple and complex trusts are true?

(1) a trust that distributes income from a prior year is a complex trust

(2) simple and complex trusts receive the same personal tax exemption

(3) once a trust is a complex trust, it is a complex trust for all tax years

(4) only a complex trust may make charitable contributions

a. (1) only

b. (2) only

c. (1) and (4) only

d. (2) and (3) only