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 Nomi's estate; Nomi also had the right to withdraw any funds transferred to the trust within 60 days of the transfer. First Wildcat National Bank was trustee, and they used part of the trust's funds to buy a life insurance policy on Kerry's life, with the proceeds payable to the trust; the rest of the trust's funds were invested in stocks and bonds. Kerry transferred $10,000 to the trust each year until she died 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 2037
	B.	No inclusion
	C.	Inclusion pursuant to 2042
	D.	Inclusion pursuant to 2033