Which of the following is true regarding a grantor trust?

A. grantor trusts may only have one owner.

B. Grantor trusts must distribute all income to the grantor in the year received.

C. Income received by a grantor trust will be taxed on the grantor's individual return, regardless of whether the trust retains income, distributes it to the grantor, or distributes it to another beneficiary.

* These are the only answers available. Please choose one of them!!