Dewey wants to transfer property with a $ 900 comma 000$900,000 FMV to an irrevocable trust with a bank as the trustee. DeweyDewey will name his distant cousin EdEd to receive all of the trust income annually for the next fivefive years. Then the property will revert to DeweyDewey. In the last few years, the income return (yield) on the property has been 44%. Assume this yield is not likely to decline and that the applicable rate from the actuarial tables is 22%