Robbie transferred $100,000 to an irrevocable trust for the benefit of his minor child, Dominic. The transfer was eligible for the annual exclusion. The trust requires the trustee to distribute trust income from the trust to Dominic annually. The trust does not need to be terminated when Dominic reaches age 21. Which type of trust has Robbie created? A. 2503(b) Trust. B. 2503(c) Trust. C. Totten Trust. D. Intentionally Defective Grantor Trust (IDGT)