Dan wants to transfer property with a $ 900 comma 000$900,000 FMV to an irrevocable trust with a bank as the trustee. Dan will name his distant cousin Elliot to receive all of the trust income annually for the next ten years. Then the property will revert to Dan. In the last few years, the income return (yield) on the property has been 88%. Assume this yield is not likely to decline and that the applicable rate from the actuarial tables is 6%. a. What will be the amount of Dan's gift to Elliot? b. Would you recommend that Dan transfer the property yielding 8% to this type of a trust? Explain. If not, what type of property would you recommend that Dan transfer to the trust?