Part 5. X creates a trust, income to D for life, then to B for life, remainder to R. D and A have a joint power to invade corpus for the benefit of any person in the world. If D or A dies, the power is exercisable by the survivor. Is the property included in Ds gross estate?

6. Refer to part 5. Assume that the power terminates on Ds death, is the property included in Ds gross estate?

7. Refer to part 5. Assume that the power is held by D and B, to invade corpus for the benefit of D. is the property included in Ds gross estate?

8. X created an irrevocable trust in 1982, income to D for life, remainder to Ds issue. The trust was funded with $200,000.00 cash. D could each year request the trustee to deliver to her $20,000.00 per year, if necessary for her happiness. Ds right was cumulative. D did not request any of the principal and she died in 1983 when the trust corpus was worth $300,000.00. What amount is included in Ds gross estate?