Which of the following correctly describes a benefit of an intentionally-defective grantor trust? A Transfers to the not subject to gift tax at the time the trust is created. Instead the value of the assetsare included in the grantor's gross estate. B The grantor retains the right to cancel the trust at any time and take back possession of the assets. C Income from the trust is taxed at trust and estate rates D The increase in value between the time the trust is funded and the grantor's death is exempt from gift or estate taxes