Maxine and her three children were the beneficiaries of a bypass trust established when Maxines husband died. Provisions in the trust gave Maxine the right to income for health, education, maintenance, or support if needed, combined with a 5-and-5 power over the trust corpus. Maxine could also appoint all or part of the assets in the trust to her children. When Maxine died the trust was valued at $6 million, and Maxine had not exercised the power to make withdrawals from the trust that year. What amount was included in Maxines gross estate at death?

1. $0
2. $5,000
3. $300,000
4. $6 million