38. Billy created an irrevocable trust naming himself as trustee. The trust provides that Adam can take distributions whenever he wants for life and remainder to Ben. If Adam however wants to take a distribution, she must get Billy's consent. The trust property will be included in Adam's gross estate because: A. He died with a 2033 interest since she owned an interest in the property B. A 2036 interest in the property since he had the right to enjoy the property in conjunction with another C. A 2038 property since he could impact the ability to amend how her issue enjoyed the property D. As a power of appointment since he could make distributions to herself E. None of the above 38. Billy created an irrevocable trust naming himself as trustee. The trust provides that Adam can take distributions whenever he wants for life and remainder to Ben. If Adam however wants to take a distribution, she must get Billy's consent. The trust property will be included in Adam's gross estate because: A. He died with a 2033 interest since she owned an interest in the property B. A 2036 interest in the property since he had the right to enjoy the property in conjunction with another C. A 2038 property since he could impact the ability to amend how her issue enjoyed the property D. As a power of appointment since he could make distributions to herself E. None of the above