In general, tax income is taxed to the grantor in all of the following situations, EXCEPT: A. If he or she retained the power to revoke the trust. B. If the trust will revert to the grantor upon the death of a lineal descendant under the age of 21. C C. If he or she retained control over the beneficial enjoyment of the trust property. D. If he or she retained the power to administer the estate for his or her own benefit