Landon contributed $$500,000$ to an irrevocable trust and did not retain any right to the

trust's assets. The income beneficiary of the irrevocable trust was Landon's sister, and

the remainder beneficiary of the irrevocable trust was Landon's niece. At the time of

the transfer, Landon paid gift tax of $$35,000.$ Landon died four years later, when the

value of the irrevocable trust was $$1,200,000.$ Regarding the irrevocable trust, how

much is included in Landon's gross estate?

Select one:

a$.$ $$0.$

b$.$ $$35,000.$

c$.$ $$500,000.$

d$.$ $$1,200,000.$