Rosemary forms a trust with income to James for life, remainder to Mike or Mike's estate. Rosemary grants James the right to invade the trust corpus for the benefit of anyone, but James does not do so. James dies. What are the federal estate tax consequences for James as a result? 1. A. Only 2036 applies B. Only 2038 applies C. 2036 and 2038 both apply and include the same amount D. 2036 and 2038 both apply but include different amounts. 2036 includes more. E. Only 2041 applies F. No inclusion