In 2010, Drew creates a trust with $1,000,000 of securities. Under the terms of the trust, Paula (Drew's wife) is granted a life estate with remainder to their children. Drew makes a QTIP election as to the trust. Drew dies in 2015 when the trust is worth $1,600,000, and Paula dies in 2022 when the trust is worth $2,300,000. Which, if any, of the following is a correct statement?

A. The trust is included in Drew's gross estate when he dies in 2015.

B. None of the trust is included in Paula's gross estate when she dies in 2022.

C. $1,600,000 is included in Paula's gross estate when she dies in 2022.

D. $2,300,000 is included in Paula's gross estate when she dies in 2022.