Jack created a trust for the benefit of his granddaughter. Jack retained the right to alter, amend and/or revoke the trust. During 2023, as trustee Jack distributed $20,000 (the entire trust accounting income) to his granddaughter. Assuming trust taxable income for 2023 was $22,000, how is it taxed? a. $2,000 taxed to the trust, and $20,000 taxed to the granddaughter. b. $2,000 taxed to the trust and $20,000 taxed to Jack. c. $22,000 taxed to the trust. d. $22,000 taxed to Jack. e. $22,000 taxed to the granddaughter