On January 15th, Mitch transfers property to a trust over which he retains a right to revoke one-fourth of the trust. The trust is to pay Jennifer 5% of the trust assets valued annually for her life with the remainder to be paid to a qualified charity. On September 1st, Mitch dies and the trust becomes irrevocable. Which of the following trusts does this qualify as?a. A CRAT b. A CRUT c. A pooled income fund. d. None of the above.