Under Carl's will, Carl created a testamentary trust to be funded with $700,000 worth of assets. All of the income of the trust is payable to Carl's child, Jane, for her life, and thereafter, the remaining assets of the trust will pass to The Public Charity. Jane is serving as the trustee. In addition, the trustee has the discretion to distribute all or such portion of the principal as the trustee shall determine for Jane's heath, support, and maintenance. Jane's father, Carl, died during the current taxable year with a gross estate of $5,350,000. (Carl's spouse died in 1985 and no estate tax return was due at her death). Which of the following statements is accurate with respect to the federal estate tax?

a The estate tax charitable deduction is available to Carl's estate for the assets passing to The Public Charity.

b. Jane powers with respect to the assets of the trust constitute a general power of appointment.

c. Carl's estate is not required to file Form 706, the Federal Estate and Generation-Skipping Tax Return.

d. When Jane dies, her right to trust income for life will not cause inclusion of the assets in her gross estate.