Question 24 4 pts Bert died this year. His will creates a $2,000,000 trust with his wife as the income beneficiary and the remainder to his son. Bert's executor elects to claim the marital deduction for the QTIP transfer. At the time of the surviving spouse's death, the value of the property in the QTIP trust was $3.6 million. The amount of the QTIP trust included in the surviving spouse's gross estate is: O$3,600,000. $2,000,000. O$1,800,000. O $0