Under Jacks will, two trusts will be created upon Jacks death. One trust will be the credit trust also known as the bypass trust and the other trust will be a QTIP with respect to which the executor of Jacks estate will make the full QTIP election. Jacks wife will be the executor of his estate as well as the trustee of both trusts. The terms of both the bypass trust and the QTIP trust provide that all income is to be paid to Jacks wife during her life. The bypass trust provides that the trustee of trust may distribute principal to the surviving spouse for her health, support, and maintenance. Upon Jacks wifes death, the assets of both trusts will pass to Jacks lineal descendants, per stirpes, but in both trusts, Jacks wife is given a testamentary power to appoint the remaining assets, or a portion thereof, to and among any of Jacks lineal descendants, in such proportions as Jacks wife shall determine. When Jacks wife dies, the remaining assets in which trust or trusts will be includible in the surviving spouses gross estate? a. The Bypass Trust only. b. The QTIP Trust only. c. Both the Bypass Trust and the QTIP Trust. d. Neither the Bypass Trust nor the QTIP Trust