In 2002, Sally transferred $1,000,000 to an irrevocable trust, with income to Sally for 10 years, remainder to Alice or Alice's estate. Sally dies in 2014. What are Sally's federal estate tax consequences as a result?

A. Only 52036 applies

B. Only 52038 applies

C. 52036 and 52038 both apply and include the same amount

D.52036 and 52038 both apply but include different amounts. 2036 includes more.

E. Only 52041 applies.

F. No inclusion