Last year Robert transferred a life insurance policy worth $43,875 to an irrevocable trust with directions to distribute the corpus of the trust to his grandson, Danny, upon his graduation from college, or to Danny's estate upon his death. Robert paid $14,625 of giftvtax on the transfer of the policy. Early this year, Robert died and the insurance company paid $390,000 to the trust. What amount, if any, is included in Robert's gross estate? Amount to be included in Robert's gross estate