dominic wnats to transfer property with a $100,000fmv to an irrevocable trust witg a bank as the trustee. dominic will name his distant cousin eric to recieve all of the trust income annuwlly for the next five years. then the property will revert to dominic. in the few yeras, the income return (yoeld) on the property has been 4%. assume this yield is not likely to decline and that the applicable rate is from the actuarial table is 2%. What will be the amount of Dominic's gift to Eric?