A grantor trust uses the alternative reporting method whereby the grantor's TIN is provided to?

... reporting entities rather than the TIN of the trust. The grantor provides a completed Form W-9 to the trustee with the granot's information. Under this filing method, when must the Form 1041 be filed?

A. December 31 of the tax year.

B. April 15 of the following year.

C. June 30 of the following year.

D. Form 1041 is not filed under this method