Grantor created a trust naming a bank as trustee. the trust income was to be expended equally for grantors two children toward their support during their minority, which under state law was age 21. as each child came of age, that child became entitled to receive the child's share of the trust income directly. upon the death of each child, that child share of the trust corpus was to be distributed equally among the child's children. the trust instrument contained suitable provisions for distribution of income and corpus in the case of premature death of a child or the child's death without children. grantor died when one of the children was age 15 and the other 22. to what extend, if any, does section 2036 apply to the transfer?