Bill Butler established an irrevocable trust and transferred his ski house to the trust. The ski house was located in Maine and Bill lived in Rhode Island. The terms of the trust provided that Bills wife Lori had the right to use the home during her lifetime, or to rent the home out. Following Loris death, the house would pass outright to his children if they survived Lori. Bill filed a gift tax return reporting the transfer of the house to the trust.

Which of the following statements is true regarding the trust beneficiaries interests?

	A.	The value of the home will be included in Loris estate.
	B.	Lori can decide to transfer the home to her grandchildren by will.
	C.	The Trustee can distribute the property outright to Bills children without Loris permission before Loris death.
	D.	Following Loris death, Bills children may sell the home.