Identify Which of the Following Statements Is True

Identify which of the following statements is true.

A) A testamentary trust can be converted into a QSST trust.
B) A trust can own S corporation stock and have a C corporation as a beneficiary as long as the corporation is the sole beneficiary.
C) A QSST is an arrangement whereby the stock owned by a number of shareholders is placed under trust control for purposes of exercising the stock voting rights.
D) All of the above are false.