Kendall created a trust in 2001, income was to be paid to Jackson or Crystal in an amount to be determined in the discretion of the trustee for the life of Kendall, with a remainder to Shannon or Shannon's estate, but the trust corpus could be invaded if necessary for the benefit of Ted. First Wildcat Bank was the trustee. Kendall died in 2014. What are the federal estate tax consequences to Kendall as a result of the forgoing?

A. Only 52036 applies

B. Only 52038 applies

C. 2036 and 2038 both apply and include the same amount

D. 2036 and 2038 both apply but include different amounts. 2036 includes more.

E. Only 5 2041 applies

F. No inclusion