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 D$\text{'}$s 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 A$\text{'}$s estate, provided that no part of the income accruing between the last December $1$ payment and D$\text{'}$s death shall be paid to D$,$ but it shall be added to corpus.

C$)$ Income to D for $15$ years, remainder to B or B$\text{'}$S estate. D dies after $17$ years.

D$)$ Income to D for $15$ years, remainder to B or B$\text{'}$s estate. D dies after $17$ years.

E$)$ Income to A for life, then to D for life, remainder to B or B$\text{'}$s 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 A$\text{'}$s state. D dies during A$\text{'}$s 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 B$\text{'}$s 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.$