Regarding the Tax Tables Related to the Federal Income Tax

Regarding the Tax Tables related to the Federal income tax, which of the following statements is correct?

A) For any one year, the Tax Tables are issued by the IRS after the Tax Rate Schedules.
B) The Tax Tables will always yield the same amount of tax as the Tax Rate Schedules.
C) Taxpayers can elect as to whether the use the Tax Tables or the Tax Rate Schedules.
D) The Tax Tables can be used by an estate but not by a trust.
E) No correct answer is given.