Which of the following is a characteristic of a fixed trust? Oa. All of these are characteristics of fixed trusts O b. If the trustee has determined to distribute income to a beneficiary, actual receipt of that income is not required for it to be assessable for income tax purposes. O c. Beneficiaries can compel payment of amounts to which they are presently entitled O d. The trustee usually has discretion as to the timing of the distribution.