Carmen contributed $$300,000$ to an irrevocable trust in $2018$ and did not retain any right to the trust assets. The income beneficiary was Carmen's friend, Jane, and the remainder beneficiary of the trust was Carmen's friend, Mike. At the time of the transfer, Carmen paid gift tax of $$25,000.$ Carmen died in $2020.$ The date of death value of the trust assets was $$750,000.$

$1.$ Will any portion of the amounts above be included in Carmen's gross estate? $($yes or no$)$

$2.$ If yes, what amount? $($enter N$/$A if applicable$)$

$3.$ If no$,$ enter N$/$A