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Vernon created a grantor trust with $1 Million. The trust will pay him $100,000 a year for the next 6 years with the remainder going

Vernon created a grantor trust with $1 Million. The trust will pay him $100,000 a year for the next 6 years with the remainder going to Greg, his life partner. When

Vernon dies 4 years later, the trust is worth $300,000. What amount will be included in Vernons Gross Estate?

A.

$0

B.

$100,000

C.

$300,000

D. $1,000,000

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