Dr. Heinz transferred $100,000 to an irrevocable trust naming First National Bank (FNB) as trustee with his wife Charlene, the income beneficiary for life with remainder to be distributed back to Dr. Heinz or if he predeceased Charlene to the remainder would be distributed to their Daughter Vanessa or her estate. At the time of Dr. Heinz's death both Charlene and Vanessa were still alive. At this death the trust corpus was worth $120,000 and Vaness's life estate was worth $80,000. Dr. Heinz reversionary interest exceeded %5 of the value of the transferred property? What is the total gross estate? What is the total gross estate deductions? *for Dr. Heinz