Assume Kenny and Melissa had Kole today and Kenny wanted to create a trust for Koles future benefit. Kenny would like to create a trust that allows him to make use of the annual exclusion. He wants the trust to accumulate income until Kole reaches age 21, at which point the entire trust will be distributed to Kole. Which of the following devices would be appropriate to accomplish Kennys goals?

A.	An UGMA device
B.	An UTMA device
C.	A section 2503(b) device
D.	A section 2503(c) device