In the Current Year, Donor D Transfers $200,000 of Income-Producing

In the current year, donor D transfers $200,000 of income-producing assets into a trust.D's father, F, age 85, is given an income interest in the trust for the rest of his life.Upon F's death, the assets will revert to D.F's life expectancy is three years.In the current year, the trust has ordinary income of $18,000, which is distributed to F, and a capital gain allocable to corpus of $4,500.Based on these facts,

A) All current-year income, both ordinary and capital gain, will be taxed to D.
B) The current-year ordinary income will be taxed to F; the capital gain will be taxed to D.
C) The current-year ordinary income will be taxed to F; the capital gain will be taxed to the trust.
D) All current-year income, both ordinary and capital gain, will be taxed to the trust.