hich statement correctly describes a feature of a charitable split$-$interest trust?

A$)$

A charitable lead unitrust $($CLUT$)$ provides a periodic payment to the grantor that increases each year, provided that the assets in the trust appreciate in value.

B$)$

A charitable lead annuity trust $($CLAT$)$ provides a fixed$-$income stream to a charity.

C$)$

A grantor who transfers $$1,000,000$ to a grantor trust with a qualified charity as the remainderman and receives a $$40,000$ annuity each year is eligible for an immediate income tax deduction.

D$)$

CRATs and CRUTs are both revocable trusts.