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:

1. Jacks spouse.

2. Jacks ex-spouse.

3. Jacks girlfriend.