In 2001, Heather created a trust with income to her partner Gina for life, remainder to her daughter, Sonia, if living, and if Sonia is not living then to Heather if Heather is living, and if Heather is not living, then to granddaughter Beth or Beth's estate. In 2011, while all parties remain alive, Heather transfers her contingent interest to Beth, relinquishing all rights and interest in the property. In 2013, Heather dies, predeceasing Gina, Sonia, and Beth. What are Heather's estate tax consequences, if any?

A. No Inclusion

B. Inclusion in Grantor's gross estate pursuant to $2033

C. Inclusion in Grantor's gross estate pursuant to 52035

D. Inclusion in Grantor's gross estate pursuant to $2036

E. Inclusion in Grantor's gross estate pursuant to $2037

F. Inclusion in Grantor's gross estate pursuant to $2038