Mortimer transfers $1,782,000 to a trust and retains the power to revoke the trust during his lifetime. The trustee, at Mortimers direction, can pay income and principle from the trust. The trustee previously paid $650,000 to Mortimers nephew, Tom Mortimers only living relative. This transaction occurred 9 years before Mortimers death, when the trust was valued at $3,855,000. How much, if any, of the trust is included in Mortimers gross estate?

a: $1,132,000 under Section 2033.

b: $3,855,000 under Section 2038.

c: $3,855,000 under Section 2035.

d: None, because the $650,000 is a taxable gift under Section 2511.