On May 20, 1979, decedent’s husband, Hugh P. Hughes, executed a will which contained the following paragraph:

Third: I give, devise and bequeath the 300-acre farm which I own near Macon, Georgia, to my wife, Bertha O. Hughes, for and during the term of her natural life with remainder to my children, Vince Hughes, Hedy Henderson, and Chester Hughes, in equal shares. However, with the right reserved to my wife in case of necessity, that she may sell the land if that need arises. But it is my wish that the land be preserved for the benefit of my three children.

Hugh P. Hughes died on April 15, 2002, and decedent, Bertha O. Hughes, died on June 2, 2019. At the time of Bertha’s death, the farm was worth $4 million.

Is the farm excluded from Bertha’s estate?

In your answer, address the power of appointment of issue, and read the case of BetteJ .B erg, 81-2 ustc §13,428 (DC Minn 1981).