Grady created a trust, of which he was the trustee with income to be distributed in amounts determined by the trustee to Violet and Seraphina for 15 years, with a remainder to Wally or Wally's estate. Grady died in year 7, predeceasing all other parties. What are the federal estate tax consequences for Grady as a result?

A. Only 52036 applies

B. Only 52038 applies

C. 2036 and 2038 both apply and include the same amount

D.2036 and 2038 both apply but include different amounts. 2036 includes more.

E. Only 5 2041 applies

F. No inclusion