Question ID: $1252017$ Robert is the sole income beneficiary of a charitable remainder unitrust $($CRUT$)$ established by his recently deceased wife in her will. A qualified public charity will receive the trust remainder at Robert's death. Which one of the following is a CORRECT statement regarding the effect of this trust on the potential liquidity of Robert's estate at his death? A$)$ The trust represents a potential cash requirement since the estate of Robert's spouse did not pay estate tax at the time of funding. B$)$ The trust represents both a potential cash requirement and a potential source of liquidity for Robert's estate. C$)$ The trust does not represent a potential cash requirement, but does represent a potential source of liquidity because of the charitable deduction. D$)$ The trust represents neither a potential cash requirement nor a potential source of liquidity for Robert's estate.