All of the following are benefits of a GRAT except: A. The grantor can retain some control and enjoyment over the assets transferred to the trust. B. Assets remaining in the trust at the end of the trust term pass to the remainder beneficiaries with additional gift tax consequences for the grantor at that time. C. Assuming the grantor survives the trust term, the only thing included in the grantor's estate is the value of the annuity payments received to the extend they have not been spent or given away. D. The initial gift to the trust is reduced by the present value of the grantor's retained annuity payments