Same as Question above, except G a is $98$ years old, and creates a trust with income to be accumulated for $20$ years or until G$\text{'}$s death, whichever is earlier, at which time the principal and accumulated income to C if living. G dies ten years later survived by C$.($Assume that if C were not living, principles of local law would effect a reversion to G$\text{'}$s estate.$)$ The value of the corpus at G$\text{'}$s death, less the value of the accumulated interest. The value of the corpus at G$\text{'}$s death including the accumulated interest since as a practical matter, surviving G is the only way that C can obtain the corpus. Only the value of C$\text{'}$s income interest. The value of none of these interests is includible in G$\text{'}$s estate because this situation is not covered by $2037.$ The value of none of these interests is includible in G$\text{'}$s estate since the value of the reversion is included in G$\text{'}$s estate anyway under $2033.$