Which of the following statements concerning the advantages of the charitable remainder annuity trust over the charitable remainder unitrust is (are) correct?

I The annuity trust is easier to administer.

II The annuity trust may provide a larger current income tax deduction.

III The annuity trust may provide a greater value for the remainder interest.

A. I only

B. I and II only

C. II and III only

D. I, II and III

Provide a detailed explanation. This is estate planning.