The trustee of a grantor$-$type trust must never

A$.$

Give all payers of income the name and TIN of the grantor and the address of the trust.

B$.$

File a trust return, completing only the entity information, and attach a statement identifying the grantor to whom the income is taxable.

C$.$

File Forms $1099$ with the IRS showing the trust income as paid to the grantor.

D$.$

File a trust return, figuring the tax on all income and deductions of the trust.