Your client, Cora Kortz, a $77-$year$-$old widow, has heard about living revocable trusts. She has asked you to summarize some of their advantages and disadvantages. You would tell her all of the following except:

A$)$

the entire value of assets in the trust at her death will be includible in her gross estate for federal estate tax purposes.

B$)$

the trust is cumbersome and expensive because each year she will have to file two separate income tax returns$$her personal return and a return for the trust.

C$)$

the trust will provide management of her property during periods of incompetency.

D$)$

a trust provides greater confidentiality than a will regarding what assets she owns and who will receive them when she dies.