In 2010. Drew creates an inevocable trust with $1,000,000 of securitios. Under the terms of the trust, Paula (Drew's wife) is granted a life estate with Drew makos a QTIP election as to the trust Drew dies in 2012 when the trust is worth $1,500,000, and Paula dos in 2022 when the trust is worth $2 following is a correct statement? A. The trust is induded in Drew's gross estate when he dies in 2012 B. None of the trust is included in Paula's gross ostate whion she dios in 2022 C. Drew does not got a maritat deduction in 2010 D. All of the value of the trust ($2,000,000) is included in Pivalas gross estate when she dies in 2022