Identify Which of the Following Statements Is False

Identify which of the following statements is false.

A) For purposes of trust administration, the term "sprinkling" relates to the discretionary authority of the trustee to distribute income among various beneficiaries.
B) The IRS may terminate an estate as a taxpayer after the expiration of a reasonable period of time for performance of the administrative duties.
C) Assets in a revocable trust do not avoid probate.
D) Assets in a revocable trust are included in the gross estate.