The following problems involve a transfer by D to the T trust, trustee, on the following alternative terms. What are the estate tax consequences upon Ds death?

A) Income to D for life, remainder to A and B equally or to their estates.

B) Income to D for life, payable once a year on December 1, remainder to A or As estate, provided that no part of the income accruing between the last December 1 payment and Ds death shall be paid to D, but it shall be added to corpus.

C) Income to D for 15 years, remainder to B or BS estate. D dies after 17 years.

D) Income to D for 15 years, remainder to B or Bs estate. D dies after 17 years.

E) Income to A for life, then to D for life, remainder to B or Bs estate. D predeceases A.

F) Income to W for life, remainder to D if living, otherwise to S if then living. D predeceases W and S.

G) Income to W for life, remainder to D if living, otherwise to S. D predeceases W and S.

H) Income to A for life, provided D does not direct payment to someone else, remainder to B if living, otherwise to As state. D dies during As lifetime.

I) Income to W for life, then to A or B for life as D may direct, remainder to Z. D predeceases W, A and B.

J) Income to A for life, remainder to B of Bs estate. D reserves the right to instruct T to pay income to B. D predeceases A and B.

K) The first $100,000 of income to D, the income to A for life, remainder to B. D dies after payment of $90,000.