Which of the following powers with respect to the trust will cause the entire trust principal to be includible in the gross estate of the widow for federal estate tax purposes?

Under the terms of his will, a man left his residuary estate to a testamentary trust for the benefit of his wife.

Which of the following powers with respect to the trust will cause the entire trust principal to be includible in the gross estate of the widow for federal estate tax purposes?
A . The power of the widow each year to direct the trustee to pay her the greater of 5 percent of the trust principal or $5,000
B . The power of the trustee in its sole discretion to distribute trust assets to the widow for any reason satisfactory to the trustee
C . The power of the widow to direct the trustee to use trust assets to pay her personal debts
D . The testamentary limited or special power of the widow to direct the trustee to distribute trust assets to her heirs.

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Answer: C