The country of residence of a discretionary trust and, hence, its liability for income tax in Canada, is generally determined by which one of the following criteria?

a.The country in which central management and control was exercised.

b.The country in which the majority of the beneficiaries are resident.

c.The country in which the majority of the trustees reside.

d.The country in which the settlor of the trust resided at the time the trust was created.