Mickey created a trust, of which he was the trustee, with income to be paid to Minnie for her life, and the remainder to go to Daisy or Daisy's estate, but if it was needed or desirable, the trustee could use the trust corpus for the benefit of Donald. Mickey died, predeceasing all other parties. No distributions were ever made to Donald. What are the federal estate tax consequences for Mickey as a result?

A. Only $2036 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