Assignment task: D's Uncle died many years ago, survived by a D's Aunt who is still living. Uncle's Will creates a trust: The Trustee has the right to pay income and principal for Aunt. At Aunt's death, the balance of the trust is payable to D or D's estate. D dies before Aunt. Which is correct? D's interest in the trust is not includible in D's gross estate because Aunt is still living. D's interest in the trust is not includible in D's gross estate because it cannot be valued during Aunt's life. D's interest in the trust is not includible in D's gross estate because D never received distributions from the trust. D's interest in the trust is includible because it was a vested interest at D's death.