Grantor creates a trust with a corporate trustee, with income to X or X's estate in the trustee's discretion, for Grantor's life, and remainder to Y or Y's estate. Grantor retains the right to remove the trustee without cause and to appoint another corporate trustee. If grantor predeceases X and Y, what will be includible in grantor's grossestate? Eplian your answer?

A. Only the value of the remainder interest. B. Only the value of the income interest. C. zero D. The entire value of the trust.

Part II If the Grantor retains a power to order the corporate trustee to return all of the trust corpus to Grantor. What will be includible in grantor's gross estate? A. Zero B. Ordy die value of the income tfiterest which Gnintor could atfect at his death. C. Only the value of the remainder interest which Grantor could affect at his death. D. The entire value of the trust. E. Only the value of the corporate fees which Grantor will save by terminating the trust.