D Puts $100,000 into First Bank Trust to Establish an Irrevocable

D puts $100,000 into First Bank Trust to establish an irrevocable discretionary trust with his children as income beneficiaries; the principal goes to D's grandchildren at the death of the last surviving child.D divorces his children's mother and severs all ties with his family.The independent trustee distributes income only to pay for the support of the children.Which of the following is a true statement?

A) The amount of income received by the children under age 19 is generally taxed to them at their father's marginal rate.
B) The income is taxed to D.
C) The distributed income is taxed at the trust's marginal rate.
D) The custodial parent (the mother/ex-wife) is taxed on the income.