D transferred property to T, as trustee, in trust, the income to be paid to X for X's life,remainder to Y if living at X's death or, if not,remainder to Z or Z's estate Will a part of the value of the property be included in Z's gross estate if Z dies survived by X and Y? If D had made the transfer in which T died survived by X but provided a reversion to D or D's estate rather than the remainder to Z or Z's estate, if Y was not living at X's death, will anything be included in D's estate if D predeceases X and Y.