Jeffrey contributed $$600,000$ to an irrevocable trust with no retained powers in $2017$ and did not retain any powers over the transferred assets. He named his daughter, Fran, as the sole income and remainder beneficiary and paid gift tax at the date of the transfer of $$25,000.$ Jeffrey died on January $5,2022.$ The fair market value of the trust property on the date of his death was $$1,800,000.$

$1.$ Will any portion of the trust assets be included in Jeffrey's estate? $($yes or no$)$

$2.$ If yes, what amount? $($enter N$/$A if applicable$)$

$3.$ If no$,$ enter no$.$