Simon creates a trust with income to Alvin for Alvin's life, then income to Simon for Simon's life, and a remainder to Brittany or Brittany's estate. Simon dies, predeceasing all other parties. What are the federal estate tax consequences for Simon as a result?

A. Only 52033 applies

B. Only 52036 applies

C. Only 52037 applies

D. Only 5 2041 applies

E. 2036 and 2038 both apply

F. No inclusion