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How can a trustee of a grantor trust change from the traditional filing to one of the optional filing methods after the first year? A

How can a trustee of a grantor trust change from the traditional filing to one of the optional filing methods after the first year? A Request a new EIN for the trust and use the optional method under the new number. B File a final 1041 for the year before the filing method is changed and attach a statement indicating that the return will be the final form 1041 filed for the trust. C Instruct the grantor to include an election statement with their individual return. D Discontinue grantor-trust status for one year and re-establish it in the following year

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