In 1985,Drew Creates a Trust with $1,000,000 of Securities

In 1985,Drew creates a 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 1992 when the trust is worth $1,500,000,and Paula dies in 2012 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 1992.
B) None of the trust is included in Paula's gross estate when she dies in 2012.
C) Drew gets a marital deduction in 1985.
D) Only $1,000,000 of the value of the trust is included in Paula's gross estate when she dies in 2012.
E) None of the above.