Max Miser formed a trust to provide income for himself in his twilight years. The trustee is required to distribute all of the trust's current income, but he is strictly forbidden to distribute any of the trust principal. Max has also stipulated that he wants no charitable contributions to be made by the trust. This trust is best described as a

A. Simple trust.
B. Complex trust.
C. Grantor trust.
D. Simple grantor trust.

Answer: D. Simple grantor trust.