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

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.Two years ago and when the trust was worth $5 million,Audrey released her power to revoke.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.