Assume the same facts as problem 2, except that D is to receive only the first $1,500 of income each year, with the balance to be added to the trust corpus. Again, D dies at the end of the fifth year. What result?

(Prob. 2 facts: S transferred $100,000 to T in trust, providing that D, or D's estate, is entitled to receive all of the income generated by the trust property for a ten year period. At the end of this ten-year term, T is directed to distribute all of the trust corpus to E. Assume that at all times the trust corpus was worth $100,000 and the 7520 interest rate is 2%. )