A charitable remainder unitrust pays an amount to the grantor and an amount as a remainder to a charitable beneficiary. The income tax status of the trust is described as: 

a. A non grantor trust with no income tax advantage's 

b. A nongrantor or grantor trust, at the option of the grantor in structuring the trust 

c. A non grantor trust that is income tax exempt, with income tax advantages that flow to the grantor 

d. A trust that is income tax exempt, but with restrictions applicable to private foundations (such as the disqualified person rule)