Carlos died six years before his wife Maria died. His will called for the creation of a trust to be funded with $1 million of property. The bank trustee was required to distribute all the trust income semiannually to Maria for the rest of her life. Upon her death, the trust assets were to be distributed to the couple’s children. When Maria died, the trust assets had appreciated to $1.7 million. Are the trust assets included in Maria’s gross estate? Explain.