D created a revocable trust for his support and maintenance. Bank was named as trustee. In 2015 and 2016 D directed Bank to pay $14,000 from the trust to each of D's 3 Grandchildren. D died in 2017. Therefore, a total of $84,000 (2 years x $42,000 per year) was transferred from the trust within 3 years of D's death. What amount, ifany, of these

transfers is includible in D's gross estate?

A.	$-O-
B.	$42,000
c.	$84,000
D.	$14,000