Jenny made the following transfers during her life: In 2013 she transferred $44,000 to an irrevocable trust for the benefit of her two children. Jenny retained the right to a 4% annuity payment from the trust for the years 2013 and 2014. At Jennys date of death, the trust had a value of $62,000. In 2015 she transferred her home to an irrevocable trust for the benefit of her two children. Jenny retained the right to live in the home for the remainder of her life. The fair market value of the home at the date of the transfer to the trust was $500,000. The fair market value of the home at Jennys date of death was $750,000. Jenny died on July 13, 2018. With regard to the above transfers, how much is included in Jennys gross estate? Group of answer choices

$0 $812,000 $500,000 $750,000