Danielle created a revocable trust for her two minor sons. She named her bank as trustee. The trust property earned $$30,000$ in the first year and had taxable income of $$28,000$ after deducting expenses. This income was left to accumulate for future distributions to be made to each son equally when the youngest son attains age $18.$ To which of the following will the income of the trust be taxable?

A$)$

Both sons equally

B$)$

The oldest son after attaining age $18,$ then the sons equally after the youngest son attains age $18$

C$)$

The trust

D$)$

Danielle