A man established and funded an irrevocable trust and named a bank as trustee. All income from the trust is to be paid to his four grandchildren…

A man established and funded an irrevocable trust and named a bank as trustee. All income from the trust is to be paid to his four grandchildren. Which of the following powers retained by the grantor of the trust will cause all or a portion of the trust assets to be includible in his gross estate for federal estate tax purposes? l. The power to add principal to the trust ll. The power to vary the amounts of trust income paid to each grandchild