Decedent was the vested remainderman of a trust established by his mother, in which the mother had retained the income for her life. When his mother was 69 years old, decedent died. At the decedent's death at age 40, the trust consisted of publicly traded stock having a fair market value of $100,000. What is the value of the trust interest includable in decedent's gross estate, assuming a 2% 7520 interest rate? What if the 7520 rate is 1%?