Which of the Following Statements Is True Regarding Trusts

Which of the following statements is true regarding trusts?

A) Losses that exceed income in a trust are allocated to the beneficiary for tax purposes.
B) If an individual, who is the beneficiary of a trust, has a tax rate in the year that is greater than the tax rate of his/her trust, amounts payable to the beneficiary from the trust can be designated not to be payable.
C) Income that is payable to a beneficiary cannot be subtracted from the trust's income.
D) The residence of a trust is determined by the residence of the trustees.