Hale Jackson has a QPRT. If Hale outlives the term specified in the QPRT

a. Hale, as the donor, becomes the trustee

b. The property and any appreciation on the property will be included in Hales estate at his death

c. Remainder beneficiary will have a step-up in basis when the property passes at Hales death

d. Hale may enter into a written lease, paying fair market rent to the remainder beneficiary