Arthur Zolnick died at age 84 on june 7,2009. In march 2005, he transferred $4 million of stock to a charitable remainder annuity trust(CRAT) from which he named himself to receive $280,000 per year for life. He designated a charitable organization to receive the remainder interest after his death and appointed his nephew luther as trustee. Luther never distributed cash to Arthur because Arthur indicated he had no need additional funds that "would just add to my gross estate."At Arthur's date of death, the value of the assests in the CRAT had risen to $4.3 million. Another firm prepared the estate tax return,on which it claimed a charitable contribution deduction. The IRS has proposed disallowing the deduction. Should a charitable contribution deduction be available?