If a Trust Qualifies as a Spousal Trust, Which of the Following

If a trust qualifies as a spousal trust, which of the following is FALSE?

A) Property is deemed to have been sold at its cost amount when transferred to the trust.
B) The 21-year rule is waived for the trust's first 21-year anniversary.
C) Both the spouse and any adult children can receive the capital of the trust prior to the spouse's death.
D) Upon the death of the surviving spouse, the trust property is deemed to be sold at market value.