Alissa established a (d)(4)(A) self-settled special needs trust for the benefit of her brother, Adam. It was funded with Adam's share of an inheritance from their parents. Alissa and her sister Harriet are co-trustees. This year, the trust earned $500 in interest income. The income tax on this amount is paid:

A)On Adam's return.

B)On the trust's return.

C)On Alissa's return.

D)One-half on Alissa's return and one-half on Harriet's return.

Help B) is wrong i