Philippe has left instructions in his will to set up a qualified disability trust $($QDT$)$ for his disabled grandson, Johan. What is one tax advantage of setting up a QDT rather than a regular testamentary trust?

a$.$

Only income received through the preferred beneficiary election will be taxed.

b$.$

Income from the trust that exceeds the beneficiary$$s dependent tax credit is not taxed.

c$.$

Only income received by the beneficiary is taxed; income kept inside the trust is not taxed.

d$.$

A QDT is subject to graduated tax rates as long as the beneficiary is eligible for the disability tax credit.