In 2009, Kerry created an irrevocable trust and transferred $100,000 to the trust; the income was to be paid to her son Nomi for Kerry's life, with the remainder to Nomi or Nom's estate; Nom also had the right to withdraw any funds transferred to the trust within 60 days of the transfer in 2014. Which of the following answers is the most accurate regarding Kerry's estate tax consequences based on these facts? 

A. Inclusion pursuant to 2042 

B. Inclusion pursuant to 2033 

C. Inclusion pursuant to 2037 

D. No inclusion