Your client, Albert, is $68-$years old. He is interested in establishing a trust with a value of $$16,000,000$ for his family. He is aware of the Generation Skipping Transfer Tax, and he has asked you for your advice as to which of the following would be considered a skip person. Which of the following is a skip person?

Albert's grandson Connor, age $14,$ whose mother $($Albert$\text{'}$s daughter$)$ died in an auto accident this year.

Albert's son Patrick, who is age $17.$

A trust that Albert had established $3$ years ago for Albert's favorite employee, Sam, who has just turned $20.$

Albert's mother, Thelma.