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For each of the following independent statements, choose the best answer.

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Tax attribute of complex trusts only Tax attribute of estates and complex trusts Tax attribute of neither estates nor complex trusts		The entity is controlled by Federal-level probate laws. Undistributed income is subject to the additional tax on net investment income. The entity's management generally is directed by the controlling document as to the date of the entity's termination. The entity is an information-reporting, not a tax-paying, taxpayer. Distributable net income is used to account for the entity's distributions to its beneficiaries.