Nathan is looking at a client's trust. He realizes that the family residence trust rents the residence back to the taxpayer. He concludes that the family residence trust:

a) Is a type of abusive trust

b) Allows families to deduct certain household expenses that are normally not deductible

c) Must include all family members in order to not be considered abusive

d) Allows a family residence to be titled so that all adult members of that family have a share

of the mortgage interest and real estate taxes that they can report on their individual tax returns