Frank creates an irrevocable trust into which he transfers income-producing property. The trust provides income for his children for life, remainder to the grandchildren. Frank has appointed his wife Jezebel as the trustee of the trust. Jezebel, as the trustee, is given the power to apply trust income to purchase life insurance on Frank's life. Who is responsible for the payment of the income tax liability attributed to the trust income? a. Jezebel, as an individual. b. The children and grandchildren beneficiaries. c. Jezebel, as the trustee, and the children and grandchildren upon the DNI calculation. d. Frank, as grantor of the trust