Which of the Following Amounts Will NOT Be Included, Either

Which of the following amounts will NOT be included, either as an inclusion or a deduction, in the determination of the Taxable Income of a trust?

A) Retained income which has been allocated to a preferred beneficiary of the trust.
B) Amounts paid or payable to a beneficiary of the trust.
C) The difference between the fair market value and the cost of assets transferred to a capital beneficiary.
D) Amounts Retained For Beneficiary Under 21 Years Of Age.