Grace bought a house for $400,000 and transferred it to a QPRT that was to continue for a term of 15 years. At the time the QPRT was created, the house was worth $500,000. Grace died 14 years later, when the house was worth $600,000. What amount is included for the house in Grace's gross estate? Question 18 options: A) $0 B) $400,000 C) $500,000 D) $600,000