46. Parent creates a trust naming her son, Sammy, and three grandchildren (Sammy's children) as beneficiaries. Under the terms of the trust, the trustee, can distribute the net income and/or principal of the trust to any or all of the beneficiaries as she deems appropriate so long as she has the consent of the eldest grandchild. Upon Sammy's death, the trust principal is to be distributed equally to Sammy's children or their estates. Sammy is named as trustee. At Sammy's death, the value of the trust is $100,000. Upon Sammy's death, how much, if any, of the trust must be included in Sammy's gross estate? A. $0 B. $100,000 C. Only the amount which was transferred to the grandchildren D. Nothing because Sammy had an obligation to support his children E. None of the Above