Question: 1. Gloria transferred $2 million into a trust for her grandchildren several years ago. At that time, she allocated $2 million of her GST exemption to the trust. At her death, the trust is valued at $3 million. What is the inclusion ratio and GST tax due at her death? Question: 1. Gloria transferred $2 million into a trust for her grandchildren several years ago. At that time, she allocated $2 million of her GST exemption to the trust. At her death, the trust is valued at $3 million. What is the inclusion ratio and GST tax due at her death? 2. a.Inclusion ratio is Zero. No GST tax due at death. 3. b.Inclusion ratio is One. $3 million GST tax du at death. 4. c.Inclusion ratio is 0.33. $1 million GST tax due at death. 5. d.Inclusion ratio is 0.5. $1.5 million GST tax due at death