Which of the Following Is Not a Characteristic of a §

Which of the following is not a characteristic of a § 2503(c) trust?

A) A transfer into a § 2503(c) trust will be considered a gift of a current interest in the transferred property, eligible for the annual gift tax exclusion.
B) Income from the trust may be expended for the benefit of any beneficiary under the age of 21.
C) If an income beneficiary dies before reaching the age of 21, his or her share of trust assets reverts to the donor.
D) Income accumulated in the trust for an income beneficiary under the age of 21 will be taxed at the beneficiary's rates.