$1.$ Taxpayer A $($A$)$ has $$100,000,000$ cash. On January $1,2020,$ A transferred $$5,000,000$ to trust T$.$ The terms of trust T were that A would receive $$1,000,000$ per year for $5$ years, and at the end of $5$ years, the remainder $($the assets still in the trust$)$ would be distributed to A$$s son $($S$).$ The interest rate $($AFR$)$ at date of transfer was $5\%.$ As it turns out, T earned $$500,000$ per year $($i$.$e$.$ the remainder was $$2,500,000.$

a$.$ What is A$$s taxable gift in $2020,$ if any?

b$.$ What portion of the remainder is included in A$$s gross estate?

c$.$ What if A died in $2023?$