John is considering establishing a trust for his mother that will pay out $1,000 each month. The trust department will act as trustee. John will retain the right to revoke the trust and be the remainder beneficiary of the trust. If the trust earns $15,000 for the year, who must pay the income tax on earnings?

A- John pays on $15,000

B- John's mother pays on $12,000, the trust on $3,000

C- John's mother pays on $12,000, John on $3,000

D- The trust pays on $15,000