Assuming a Donor has made no other post-1976 transfers to his Spouse, in which of the following circumstances, if any, would Donor be entitled to a gift tax marital deduction, and to what extent? Donor transfers property worth $50,000 to a trust in each instance, assume the income interest is worth $12,000 at the time of the gift.

1. The income to be paid to non-spouse beneficiary for life, with a remainder to Spouse or Spouses estate.
2. The income to be paid to Spouse for ten years, with a remainder to Spouse or Spouse's estate.