0.6 In 2009, Jessica placed $250,000 in a savings account listing ownership as fol- lows: "Jessica, Keri, and Jason, joint tenancy with the right of survivorship." Keri and Jason are Jessica's adult children. In 2012, Jason withdrew $50,000 from the account. In 2015, when the account had a balance of $210,000, Jessica prede- c.a ceases her children. What are the transfer tax consequences of these transactions in: a. 2009? b. 2012? c. 2015