Which of the Following Statements Accurately Describes the Rules Pertaining

Which of the following statements accurately describes the rules pertaining to testamentary trusts?

A) Testamentary trusts must use the calendar year as their taxation year, and they are subject to the highest federal personal tax rate.
B) Testamentary trusts must use the calendar year as their taxation year, and they may apply the full range of rates from the personal graduated tax rate scale.
C) Testamentary trusts may use the calendar year as their taxation year or choose a taxation year that ends within twelve months of inception of the trust, and they are subject to the highest federal personal tax rate.
D) Testamentary trusts may use the calendar year as their taxation year or choose a taxation year that ends within twelve months of inception of the trust, and they may apply the full range of rates from the personal graduated tax rate scale.