George established an irrevocable trust with Friendly National Bank as Trustee for the benefit of his daughter, Beth. Is the trust in Beths gross estate under the following circumstances?

a. The trust provided that the Trustee was to distribute income or principal to Beth as she requests for her support and maintenance.

b. The trust provided that the Trustee was to distribute income and principal to Beth if she deemed it necessary and desirable.

c. The trust provided that Beth could withdraw trust principal if needed in an emergency.