26. D died with $100,000,000 in cash (D's only asset). D's Will provided the following: All $100,000,000 shall be transferred to Trust T which will pay D's spouse ("S") $10,000,000 per year for S' life, remainder to qualified charity ("QC"). Assuming the present value of the annuity at the time D's death was $40,000,000 and the present value of the remainder interest was $60,000,000, what is the value of D's taxable estate?

a. $0 b. $40,000,000 c. $60,000,000 d. $100,000,000 e. None of a-d is D's taxable estate