Phil, the grantor, set up two irrevocable trusts: Trust K and Trust J. The income of Trust K is to be accumulated for distribution to Phil's spouse after Phil's death. The income of Trust J is to be accumulated for Phil's children, whom Phil is legally obligated to support, and the trustee has the discretion to use any part of the income for the children's support. Half of the income was so used in this year. Based on this information, which of the following statements is true?

-All the income from both trusts is taxed to Phil.

-None of the income from either trust is taxed to Phil.

-No income from Trust K is taxed to Phil, and half of the income from Trust J is taxed to Phil.

-All the income from Trust K and half from Trust J are taxed to Phil.