Evelyn Johnson, a widow aged $85,$ has a diverse investment portlolio worth $$10$ million, primarily in publicly traded stocks. She is concerned about minimizing estate taxes, how some family members may spend an inheritance too quickly, and her own longevity. Evelyn decides to git $$3$ million worth of her stock portfolio to an inevocable trust for the benefit of her three adult children and two grandchildren.

How is Evelyn's $$3$ million gft to the family trust treated at death, based on her liespan?

A$.$ If Evelyn lives to BE$,$ the gif is net added to the afusted gross estate to catcidate the licale estate

B$.$ If Evelyn lives to $87,$ the gif is added to the taxatile estane to calculate the lentative lax base.

C$.$ If Evelyn lives to $89,$ the gif is added to the adjusted gross estate to calculate the taxable estate.

D$.$ If Evelyn lives to $92,$ the gif is an acfustment to the gross estate to calculate the taxable estate