Cyborg funds a trust for the benefit of Raven with the following terms:

• Beast Boy is the trustee.
• Beast Boy has the discretion to distribute as much of the income and principal to Raven as he deems fit.
• Whatever is left when Raven passes away goes to Starfire.
• Cyborg retains the right to revoke the trust at any time.

During the course of the year, the trust has $15,000 in taxable income.

Which of the following is true?

a. This is considered a grantor trust, and so all of the income taxes will be paid by Cyborg.

b. If Beast Boy makes distributions to Raven, she will be liable for the tax.

c. Beast Boy will be liable for the income tax as trustee.