A grantor charitable lead annuity trust can provide income tax benefits to the grantor. These benefits can be described as: 

a. A charitable income tax deduction up to 60% of the grantor's adjusted gross income if made in cash, as described in the Tax Cut and Jobs Act 

b. A charitable income tax deduction up to 30% of the trust's gross income in the year of contribution only 

c. A charitable income tax deduction up to 30% of the grantor's gross income in the year of contribution, with a carryforward for unused charitable deduction up to 3 years 

d. A charitable income tax deduction up to 30% of the grantor's gross income in the year of contribution, with a carryforward for unused charitable deduction up to 5 years