Roger died 4 months ago. He had all of his unified credit available at the time he died, and owned the following assets:

A life estate in a trust he received from his dad with a present value at the time of $1,000,000.

A life insurance policy he owned on his brother, and gifted to his brother two years before he died worth $500,000.

Ten years ago, he created an irrevocable trust for his two children funded with $3,000,000 worth of rapidly appreciating stock, Roger was trustee and retained the right to accumulate or distribute the income as he saw fit.

Roger was beneficiary of a trust worth $1,000,000 that allowed him to withdraw money from the trust only for his son's education.

A vacation home Roger owned in another state worth $4,000,000.

Roger was beneficiary of another trust worth $8,000,000 created by his father, who gave him the right to invade the trust corpus without restriction.

In the week before he died, Roger transferred $500,000 worth of closely held stock in his business to his two sons.

A home valued at $3,000,000 Roger owned titled as joint tenants with right of survivorship with his brother, who was alive at the time of Roger's death.

WHAT IS THE VALUE OF ROGER'S GROSS ESTATE?

	a.	$21,000,000
	b.	$15,000,000
	c.	$16,000,000
	d.	$18,000,000