Regarding the Tax Tables related to the Federal income tax, which of the following statements is correct?

a$.$ For any one year, the Tax Tables are issued by the IRS after the Tax Rate Schedules.

b$.$ The Tax Tables will always yield the same amount of tax as the Tax Rate Schedules.

c$.$ The Tax Tables can be used by an estate but not by a trust.

d$.$ Taxpayers can elect as to whether they use the Tax Tables or the Tax Rate Schedules.