In 2010, Drew Creates an Irrevocable Trust with $1,000,000 of Securities

In 2010, Drew creates an irrevocable trust with $1,000,000 of securities. Under the terms of the trust, Paula (Drew's wife) is granted a life estate with remainder to their children. Drew makes a QTIP election as to the trust. Drew dies in 2012 when the trust is worth $1,500,000, and Paula dies in 2020 when the trust is worth $2,000,000. Which, if any, of the following is a correct statement?

A) The trust is included in Drew's gross estate when he dies in 2012.
B) None of the trust is included in Paula's gross estate when she dies in 2020.
C) Drew does not get a marital deduction in 2010.
D) All of the value of the trust ($2,000,000) is included in Paula's gross estate when she dies in 2020.