The trustee of a simple trust has prepared Form 1041 for the tax year ending December 31 of the current year. After determining the proportionate share of distributable net income for each beneficiary, the trustee must provide the beneficiary a copy of which federal form for inclusion on the beneficiary's Form 1040 for the current year? A. Form 1099-T. B. Form 1099-MISC. C. Schedule K-1 (Form 1041). D. No form, since a simple trust does not distribute income