Carl transferred $900,000 in cash and securities to a revocable trust, life estate to himself and remainder interest to his three adult children by a former wife. What is Carls taxable gift for the current year?

Carl purchased a $100,000 certificate of deposit listing title as Carl, payable on proof of death to Lindsey. What is Carls taxable gift for the current year?

Carl purchased for $80,000 a paid-up insurance policy on his life (maturity value of $500,000). Carl designated Lindsey as the beneficiary. What is Carls taxable gift for the current year?