Cheryl created two trusts. The first provided income to Evan for life, remainder to Maple or Maple's estate. The second provide income to Chris for life, remainder to Ben or Ben's estate. She gave a power to her son, Earl, to appoint any or all of the corpus of either of the trusts, as needed, to any of his children (i.e., Evan, Maple, Chris, or Ben). Earl dies. Does 2041 apply to include any value in Earl's gross estate?

A. No. 2041 does not apply to include any value.

8. Yes, 2041 would apply to include the full value of the trust corpus

C. Yes, 2041 would apply to include the present value of the remaining income interest

D. Yes. 2041 would apply to include the present value of the remainder interest

E. Yes, 2041 would apply to include a fractional share of the trust corpus.

F. Yes, 2041 would apply to include so much of the date of death value of the trust property as exceeded the greater of $5,000 or 5% of the aggregate value of the assets out of which, or the proceeds of which, the exercise could have been satisfied for each year of the trust's existence.