Regarding the Tax Tables Applicable to the Federal Income Tax,which

Regarding the Tax Tables applicable to the Federal income tax,which of the following statements is correct?

A) For any one year, the Tax Tables are issued by the IRS before the Tax Rate Schedules.
B) The Tax Tables will yield the same amount of tax as the Tax Rate Schedules.
C) Taxpayers can elect as to whether the use the Tax Tables or the Tax Rate Schedules.
D) The Tax Tables can be used by an estate but not by a trust.
E) No correct answer given.