Which of the Following Is Not an Advantage of the Irrevocable

Which of the following is not an advantage of the irrevocable trust form of ownership?

A) A trust allows for the professional management of assets.
B) A trust can provide economic benefits for numerous beneficiaries, even though a single trustee has legal title to the trust assets.
C) A trust pays tax on current trust income at the fiduciary rate even if such income is distributed to beneficiaries in a higher individual income tax bracket.
D) All of the above are advantages of the trust form.