Which of the following powers given to her will cause all the assets in the trust to be includible in her gross estate for federal estate tax purposes?

A woman is the income beneficiary of an irrevocable trust.

Which of the following powers given to her will cause all the assets in the trust to be includible in her gross estate for federal estate tax purposes?
A . The testamentary power to direct the trustee to use trust assets to pay her estate taxes
B . The power to direct the trustee to pay trust assets to her limited in amount to an ascertainable standard relating to her health and education
C . The power each year to direct the trustee to pay her an amount of trust assets not exceeding the greater of $5,000 or 5 percent of the assets held by the trust
D . The testamentary special or limited power to direct the trustee to distribute trust assets to her children

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Answer: A