Identify Which of the Following Statements Is True

Identify which of the following statements is true.

A) Bequests of specific sums of money when distributed out of an estate result in the recognition of gross income by the beneficiary receiving the bequest.
B) Tier- 2 beneficiaries potentially can receive more favorable tax treatment than tier- 1 beneficiaries.
C) An individual cannot be both a tier- 1 and tier- 2 beneficiary in the same year.
D) All of the above are false.