A died with $100,000,000 in cash (A's only asset). A's Will provided the following: All $100,000,000 shall be transferred to Trust T which will pay A'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 A's taxable estate?

a. $0

b. $40,000,000

c. $60,000,000

d. $100,000,000