Ava transferred $1.5 million of real estate into an irrevocable trust for her son, Luis. The trustee was directed to retain income until Luis' 21 st birthday and then pay him the corpus of the trust. Ava retained the power to require the trustee to pay income to Luis at any time, andretained the right to the assets if Luis predeceased her. What amount of the trust, if any, will be included in Ava's estate if she died shortly after making the transfer?
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