D sold her residence to C for an amount equal to its fair market value but C and D agreed that D could continue to live inthe residence rent-free for the rest of D's life. Upon D's death, will the residence be includible in her gross estate?

A. Yes, because of the agreement.

B. No,because D lived in the residence until her death.

C. Yes, because D did not pay rent.

D. No, because D received adequate and full consideration for the transfer.