At the time of her death, Audrey was (or had been) involved in the following trust arrangements. As to these trusts, how much is included in Audrey's gross estate?
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Trust A. Created by Audrey ten years ago as a revocable trust with $1 million in assets. The trust provides for a life estate to Audrey, remainder to her children. When Audrey died, Trust A's assets are valued at $5.1 million.
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Trust B. Created by David's will (Audrey's late husband) and provides for a life estate to Audrey, remainder to her children. David's estate made a QTIP election. Trust B was worth $2 million when created and $3 million when Audrey died.
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Trust C. Created by Audrey five years ago, provides for a life estate to Audrey's children, remainder to their children (i.e., Audrey's grandchildren). Trust C was worth $1.5 million when created and $2.4 million when Audrey died.

Question

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The Answer of At the time of her death, Audrey was (or had been) involved in the following trust arrangements. As to these trusts, how much is included in Audrey's gross estate?
∙
Trust A. Created by Audrey ten years ago as a revocable trust with $1 million in assets. The trust provides for a life estate to Audrey, remainder to her children. When Audrey died, Trust A's assets are valued at $5.1 million.
∙
Trust B. Created by David's will (Audrey's late husband) and provides for a life estate to Audrey, remainder to her children. David's estate made a QTIP election. Trust B was worth $2 million when created and $3 million when Audrey died.
∙
Trust C. Created by Audrey five years ago, provides for a life estate to Audrey's children, remainder to their children (i.e., Audrey's grandchildren). Trust C was worth $1.5 million when created and $2.4 million when Audrey died.

At the Time of Her Death, Audrey Was (Or Had