Carlos died six years before his wife. His will called for the creation of a trust to be funded with $1 million of property. The bank trustee was required to distribute all the trust income semiannually to Carlos’s widow for the rest of her life. Upon her death, the trust assets were to be distributed to the couple’s children. When the widow died, the trust assets had appreciated to $1.7 million. Are the trust assets included in the widow’s gross estate? Explain.