1. Peter establishes an irrevocable trust with Friendly National Bank as Trustee. The trustee is to distribute income to Ann for her life and, at her death, to distribute the trust property to Anns issue. a. Ann has the right to ask Trustee to distribute principal to her or to her issue at any time and for any purpose. Ann dies without exercising the power. What are the estate tax consequences? b. Instead, Ann can appoint the trust property in her will to any person. What are the estate tax consequences? c. Instead, Ann can appoint the trust property in her will but only among her issue. What are the estate tax consequences? d. Same as 1.c., except that Ann had borrowed money from her daughter, Ellen. e. Same as 1.c., except that if Ann did not appoint the trust property, it passed to her executor. What are the estate tax consequences?