The CLT "Defective Grantor Trust" (a.k.a. "Super Trust") attempts to produce a trust that is: a. A Non-Grantor CLT for income tax purposes and a Grantor CLT for estate tax purposes b. A Grantor CLT for income tax purposes and a Non-Grantor CLT for estate tax purposes c. A Non-Grantor CLT for income tax purposes and a Grantor CLT for capital gains tax purposes d. A Grantor CLT for income tax purposes and a Non-Grantor CLT for capital gains tax purposes e. A CLT for income tax purposes and a CRT for estate tax purposes