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. d.) Will a part of the value of the property be included in Z's gross estate if Z dies survived by X but not be Y? In the current year, what amount, if any, would be included in Z's gross estate if the trust corpus is worth $100,000, X is 60 year old, Section 7520(a)(2) interest rate is 4 percent and Z's estate uses a date of death valuation? rate according to table to be used is (.46310)