QUESTION : In each of the following situations explain whether the property or property interest, which is held as of the date of my death, will be included in my gross estate and, if so, what amount:A: In 2011 my father transferred $400,000 to a trust and appointed me trustee. My powers include the right to decide how much will be distributed to the two beneficiaries, my mother and my sister. Trust assets are now $500,000.B: In 2011, my father transferred $400,000 to a trust and appointed me trustee. My powers include the right to decide how much will be distributed to the two beneficiaries, my sister and me. Trust assets are now $500,000.C: In 2018, I die and my estate receives $500,000 as proceeds of a life insurance policy on my life.