The Trust Structure for Managing Receivable Pools Is Employed for Two

The trust structure for managing receivable pools is employed for two reasons:
I. The originator of the receivables maintains control of the receivables.
II. The trust and the originator of the loan are exempt from taxes.
III. Even if the originator goes into bankruptcy, the receivables will not be affected.
IV. The originator is required to pay when the borrower default and does not pay the receivable.

A) I and II above.
B) I and III above.
C) II and III above.
D) III land IV above