Mary Died This Year

Mary died this year. Her will creates a trust for the benefit of her children. A portion of the estate's assets are placed in this trust. The estate has income from assets it will transfer to other beneficiaries at a later date. Mary's brother Joe is the trustee of the trust and executor of the estate. Which of the following statements is true?

A) Joe is free to choose any tax year- end for both the trust and estate.
B) Joe must choose December 31 as the estate tax year- end but is free to choose any tax year- end for the trust.
C) Joe must choose December 31 as the tax year- end for both the estate and trust.
D) Joe must choose December 31 as the trust tax year- end but is free to choose any tax year- end for the estate.