What is the value of a life interest in property valued for the current month, when the current value of the entire property is $$22\mathrm{.}0$ million, and the life tenant currently is exactly $44$ years old.

Several years ago, D$\text{'}$s unrelated friend, F$,$ created a trust providing D the right to all the income from the trust corpus for the remainder of D$\text{'}$s life. F appointed an unrelated party, TE$,$ as trustee and retained no rights over the trust. At D$\text{'}$s death, the trust terminates, and the remainder goes to Y or Y$\text{'}$s estate. D$,$ aged $70,$ died in the current month $($survived by F$,$ TE$,$ and Y$,$ aged $50,55,$ and $60$ years respectively$)$ when the corpus is worth $$11\mathrm{.}0$ million. What value, if any, is included in D$\text{'}$s gross estate from this arrangement?

Several years ago, F$,$ created a trust providing Z the right to all the income from the trust corpus for the remainder of Z$\text{'}$s life. F appointed an unrelated party, TE$,$ as trustee and retained no rights over the trust. At Z$\text{'}$s death, the trust terminates, and the remainder goes to D or D$\text{'}$s estate. D died, aged $70,$ in the current month $($survived by F$,$ TE$,$ and Z$,$ aged $40,45,$ and $52$ years respectively$)$ when the corpus is worth $$14\mathrm{.}0$ million. What value, if any, is included in D$\text{'}$s gross estate from this arrangement?