Ben is interested in using a Qualified Personal Residence Trust (QPRT) as part of his estate plan Which of the following are FALSE regarding QPRT's A. At the end of the trust term, the house will revert back to the grantor B. With a QPRT, the grantor muse survive the trust term to realize any estate tax savings C. A QPRT can be used with either primary residences or vacation homes D. The grantor will have a taxable gift upon the creation of the QPRT