20. Hanson transfers property to a trustee. Hanson does not retain any power over the trust. The trustee may, in its discretion, pay income and principal from the trust property to and among Hanson's descendants. At such time as there is no descendant of Hanson then living, the trust property passes to charity. Indicate whether Hanson's gross estate will include any portion of the trust property under either IRC 2036 or 2038. a. Only IRC 2036 will include trust property in Hanson's gross estate b. Only IRC 2038 will include trust property in Hanson's gross estate c. Both IRC 2036 and 2038 will include trust property in Hanson's gross estate d. Neither IRC 2036 nor IRC 2038 will include trust property in Hanson's gross estate