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answer below is wrong. Please explain your answer Stephen transferred $20,500 to an irrevocable trust for Graham. The trustee has the discretion to distribute income

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Stephen transferred $20,500 to an irrevocable trust for Graham. The trustee has the discretion to distribute income or corpus for Graham's benefit but is required to distribute all assets to Graham (or his estate) not later than Graham's 21st birthday. What is the amount, If any, of the taxable gift

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