Decedent was the income beneficiary of a trust created by Grantor with a remainder to Z or Z's estate. Decedent also had a noncumulative general power to appoint $10,000 per year out of the corpus of the trust, which at all times had a value of $200,000. the trust was created five years ago, and each year, by reason of nonexercise, the noncumulative general power to appoint lapsed.

(5)(a) What are the estate tax consequences to Decedent's estate upon Decedent's death exactly five years after creation of the trust?

(b) What is the result if Decedent was given the noncumulative power to appoint the $10,000 only in January of each year and December died in a month other than January in year 5?

(5)(c) What is the result in question (5)(a), above, if Decedent's noncumulative power to appoint was $15,000 per year rather than $10,000? See Reg 20.2041-3(d)(3).

(d) What is the result in question (5)(c), above, if the trust corpus appreciated from $200,000 to $300,000 in the year of Decedent's death? See reg 20.2041-3(d)(4).

these are from estate and gift tax problem 9. this is complete information.