Mrs. Adams, owner of a large cosmetics manufacturing company, transfers a portion of her stock into a GRAT with a five-year term. One year after granting the trust, she dies in a skiing accident in the German Alps. What are the estate tax implications to Mrs. Adams?

A. Nothing is included in her estate.

B. The present value of remainder interest will be included in her estate.

C. The transfer value of stock is included in her estate.

D. The trust assets will be included in her estate at fair market value on the date of death.