Alissa established a (d)(4)(A) self-settled special needs trust of her brother, Adam. It was funded with Adam's share of an inheritance from their parents. Alissa and her sister Harriet are co-trustees. This year, the trust earned $500 in interest income. The income tax on this amount is paid: A On Adam's return B On the trust return C On Alissa's return D One-half on Alyssa's return and one-half on Harriet's return