8. Maureen created a QPRT in 1999. The term of the trust ends this year. If Maureen continues to live in the house after the termination date, how is Maureens estate planning affected?

A. The QPRT is automatically nullified and the home reverts to Maureen.

B. Maureen must begin to pay the remainder beneficiary of the QPRT a fair market value rental amount.

C. Maureens probate estate will now include the value of the home at her date of death.

D. Maureens gross estate must include the fair market value of the home at her date of death.

E. None of the above.