Michael is the trustee of a grantor trust. Michael has elected to provide the grantor's social security number to all payers of income so that all information documents are reported as paid to the grantor. Michael____________.

Must still file Form 1041, but only needs to complete the heading and signature section.

Is not required to get an EIN for the trust.

Must issue Forms 1099 with the trust as the payer and the grantor as payee.

Must pay tax on any income received at the entity level.

This is the complete question. Which answer would you suggest?