Problem 28-20 (LO. 1, 2, 3) payments Complete the following chart, indicating the comparative attributes of the typical trust and estate by choosing "Yes" or "No" for each item. Attribute a. Treated as a separate income tax entity. b. Involves a controlling document. c. Can have both income and remainder beneficiaries. d. Termination date is determinable from controlling document. e. Document identifies both income and remainder beneficiaries. f. Generally must use calendar tax year. Estate Trust