At the time of her death, Katelyn was (or had been) involved in the following trust arrangements. As to these trusts, how much is included in Katelyns gross estate?

	Trust A. Created by Katelyn ten years ago as a revocable trust with $1 million in assets. The trust provides for a life estate to Katelyn, remainder to her siblings. When Katelyn died Trust As assets were valued at $5.1 million.
	Trust B. Created by Joes will (Katelyns father) and provides for a life estate to Katelyn, remainder to her children. Trust B was worth $2 million when created and $3 million when Katelyn died.
	Trust C. Created by Katelyn five years ago, provides for a life estate to Katelyns children, remainder to their children (i.e., Katelyns grandchildren). Trust C was worth $1.5 million when created and $2.4 million when Katelyn died.