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Under which of the following circumstances is trust property with an independent trustee includible in the grantor's gross estate? A. The income beneficiary disclaims the

Under which of the following circumstances is trust property with an independent trustee includible in the grantor's gross estate?

A. The income beneficiary disclaims the property, which then passes to the remainderman, the grantor's friend

b. the trustee has the power to distribute trust income

c. the trust is established for a minor

d. the trust is revocable

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