Parts I and II of Schedule B are used to report interest and dividend income. Part II is used for which of the following purposes? A. To disclose the existence of any foreign accounts over which the taxpayer was a grantor of, or a transferor to, a foreign trust O B. To report certain transactions with foreign trusts o c. To report credits attributable to grantors under the rules of IRC Sections 671 through 679 O D. To report receipt of certain large gifts or bequests from certain foreign persons