In March 2019, lien (age 70) transfers a remainder interest in her vacation cabin (with a total value of $100,000) to a charitable organization and retains a life estate in the cabin for herself. 

a. What is the amount of the gift tax charitable contribution deduction, if any, attributable to this transfer? Assume that 4% is the applicable interest rate. 

b. How will your answer to Pan a change if Tien instead gives a remainder interest in a valuable oil painting (worth $100,000) to the organization?