Harry, a single man, recently transferred $1M in cash to a revocable trust for the exclusive benefit of his sister. Which of these statements is (are) CORRECT? A) Any assets in the revocable trust will be included in the gross estate at their date of death value. B) Any assets in the revocable trust will be included in his probate estate. C) All statements are correct. D) Harry may neither increase or decrease the interest his sister has in the trust.