At a local bank, Jack purchases for $100,000 a five-year CD listing title as follows: Meredith, payable on death to Briana. Four years later, Meredith dies. Briana, Merediths daughter then redeems the CD when it matures. Discuss the transfer tax consequences if Meredith is (a) Jacks wife, (b) Jacks ex-wife, and (c) Jacks girlfriend.