49. Andy's will creates the following testamentary trust: All of Andy's stock to be transferred to trust with income to Ben for life, remainder to Candy upon Ben's death. Upon Bens death, what will be included in Bens gross estate if anything? The value of the trust at the time of Bens death is $1,000,000. A. $1,000,000 B. $1,000,000 less the income interest C. $0 D. $1,000,000 less the distributions from the trust E. None of the Above