Abby dies in the current year. In determining her Federal estate tax liability, comment on the relevance

Question:

Abby dies in the current year. In determining her Federal estate tax liability, comment on the relevance of each of the following.
a. Abby made taxable gifts in 1975 and 2008.
b. Abby held a life estate in a trust created by her late husband.
c. State death taxes paid by Abby's estate.
d. Abby's estate includes some assets inherited from a wealthy aunt several years ago.
e. Abby's estate includes some assets located in foreign countries.
f. At the time of her death, Abby was receiving payments from a straight-life she purchased from an insurance company several years ago.
g. Abby was the insured on a life insurance policy taken out and owned by her son, Jackson. Upon Abby's death, Jackson collects the proceeds as the beneficiary of the policy.
h. Abby was a co-tenant with her two sisters in a tenancy in common created by her parents.
Annuity
An annuity is a series of equal payment made at equal intervals during a period of time. In other words annuity is a contract between insurer and insurance company in which insurer make a lump-sum payment or a series of payment and, in return,...