Which One of the Following Statements with Respect to an Alter

Which one of the following statements with respect to an alter ego trust is correct?

A) An alter ego trust can be either an inter vivos trust or a testamentary trust.
B) For the settlor, the proceeds of disposition for property transferred to the trust will be equal to the fair market value of the assets at the time of transfer.
C) Any resident individual can settle an alter ego trust.
D) When assets are transferred out of an alter ego trust to anyone other than the settlor, the proceeds of disposition to the trust will be the fair market value of the assets transferred.