Ali was one of several beneficiaries of an irrevocable trust created by his grandmother. Ali was given the right to withdraw the greater of $5,000 or 5% of the trust corpus each year. Ali withdrew $100,000 from the trust the day before he died. The value of the trust was $2 million. What amount subject to the withdrawal was included in Ali's gross estate? a. $5,000 is included in Ali's gross estate b. The $100,000 that Ali had withdrawn from the trust but had not yet spent is included in his gross estate c. The $2 million value of the trust is included in his gross estate d. A special power of appointment is not included in a holder's gross estate