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Marcia contributed $ 6 0 0 , 0 0 0 to an irrevocable trust with no retained powers in 2 0 2 0 and did

Marcia contributed $600,000 to an irrevocable trust with no retained powers in 2020 and did not retain any powers over the transferred assets. She named her only daughter as the sole income and remainder beneficiary and paid gift tax at the date of the transfer of $25,000. In 2022, Marcia died of lung cancer. The fair market value of the property in the irrevocable trust was $3,000,000 at the date of her death. What amount of the trust assets are included in Marcias gross estate?

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