In 2017, Niles Flack transferred $1 million to a spray trust (which allows the trustee to distribute sums to either or both beneficiaries at the trustee's discretion) for his son and grandson and allocates $250,000 of the exemption to the transfer. At his son's death, the property is worth $5 million. What is the inclusion rate? a. 3/4, b. 1/2 c. 1/4, d. 1/5