What statement pertaining to an inter vivos trust is false? a) The governing document for an inter vivos trust is a trust deed or indenture. b) trust income retained in an intervivos trust is taxed based on the same graduated system used for individual taxpayers. c) an intervivos trust can be an effective planning vehicle when the property held in the trust is not expected to generate significant amount of taxable income each year. d) a transfer of property to an intervivos trust for less than fair market value may result in the attribution of income to the transferor