$1.$ What is the value of a life interest in property valued for the current month, when the current value of the entire property is $$22\mathrm{.}0$ million, and life tenant currently is exactly $44$ years old?

$2.$Several years ago, D$\text{'}$s unrelated friend, F$,$ created a trust providing D the right to all the income from the trust corpus for the remainder of D$\text{'}$s life. F appointed an unrelated party, TE$,$ as trustee and retained no rights over the trust. At D$\text{'}$s death, the trust terminates, and the remainder goes to Y or Y$\text{'}$s estate. D$,$ aged $70,$ died in the current month $($survived by F$,$ TE$,$ and Y$,$ aged $50,55,$ and $60$ years respectively$)$ when the corpus is worth $$11\mathrm{.}0$ million. What value, if any, is included in D$\text{'}$s gross estate from this arrangement?

$3.$Several years ago, F$,$ created a trust providing Z the right to all the income from the trust corpus for the remainder of Z$\text{'}$s life. F appointed an unrelated party, TE$,$ as trustee and retained no rights over the trust. At Z$\text{'}$s death, the trust terminates, and the remainder goes to D or D$\text{'}$s estate. D died, aged $70,$ in the current month $($survived by F$,$ TE$,$ and Z$,$ aged $40,45,$ and $52$ years respectively$)$ when the corpus is worth $$14\mathrm{.}0$ million. What value, if any, is included in D$\text{'}$s gross estate from this arrangement?

$4.$ Several years ago, D$,$ created a trust providing D the right to all the income from the trust corpus for the remainder of D$\text{'}$s life. D appointed an unrelated party, TE$,$ as trustee and retained no other rights over the trust. At D$\text{'}$s death, the trust terminates, and the remainder goes to Z or Z$\text{'}$s estate. D died, aged $70,$ in the current month $($survived by TE and Z$,$ aged $55$ and $60$ years respectively$)$ when the corpus is worth $$32\mathrm{.}0$ million. What value, if any, is included in D$\text{'}$s gross estate from this arrangement?

$5.$ Several years ago, D$,$ created a trust providing his brother, Y$,$ the right to all the income from the trust corpus for the remainder of Y$\text{'}$s life. At Y$\text{'}$s death, the trust terminates, and the remainder goes to Y$\text{'}$s adult child Z or Z$\text{'}$s estate. D appointed an unrelated party, TE$,$ as trustee and retained no other rights over the trust. Simultaneously and in consideration of D$\text{'}$s trust, Y created a trust providing D$,$ the right to all the income from the trust corpus for the remainder of D$\text{'}$s life. At D$\text{'}$s death, the trust terminates, and the remainder goes to D$\text{'}$s adult child C or C$\text{'}$s estate. Y appointed an unrelated party, TE$,$ as trustee and retained no other rights over the trust. D died, aged $70,$ in the current month $($survived by Y$,$ C$,$ and Z$,$ aged $50,55,$ and $60$ years respectively$)$ when the corpus of both trusts is worth $$3\mathrm{.}9$ million. What value, if any, most likely is included in D$\text{'}$s gross estate from this arrangement?