All of the following are benefits of an installment sale to a grantor trust except: A. The property sold to the trust is removed from the grantor's estate. B. By selling property to the trust in exchange for a note, the grantor "freezes" the value of the property in his estate. C. Any income and appreciation generated by the property after the sale belongs to the trust. D. If the grantor dies while the note is outstanding, the property sold and any increases in its value are pulled back into the grantors estate