1. In current year, Marge (age 67 ) engages in the following transactions. Determine the amount of the completed gift, if any, arising from each of the following events. Assume 10% is the applicable interest rate. a) Marge transfers $100,000 of property in trust and irrevocably names herself to receive $8000 per year for life and daughter Joy (37) to receive the remainder. b) Marge pays her grandsons $15000 tuition to State University. c) Marge gives the same grandson a stock valued at $27000 d) Marge Deposits $ 150000 into a revocable trust. Later in the year, the bank trustee distributes $ 18000 of income to the named beneficiary, Gail 2. In March 1976, Sue made a taxable gift of $ 200,000. In arriving at the amount of her taxable gift, Sue elected to deduct the $30000 specific exemption formerly available. In 2009, Sue makes her next gift; the taxable amount is $ 1.5 million a) What unified credit can Sue claim on her 2009 return if she made the 1976 gift in December instead of March