Doris transferred her house (fair market value $350,000, adjusted basis $50,000) to Ethan, her son. Doris continued to live in the house until her death five years later. a. Assume that Doris filed a gift tax return reporting the transfer as a gift, but she paid no gift tax because of 2505. Assume further that Doris paid no rent. What are the estate tax consequences? b. Same as 5.a., except that Doris moved to a nursing home six months before her death and remained in the nursing home until her death. Ethan did not occupy the house or rent it during the time Doris was in the nursing home. c. Same as 5.b., except that Ethan rented the house during the time that Doris was in the nursing home. d. Same as 5.a., except that Doris and Ethan signed a written lease agreement. Pursuant to the lease, Doris was responsible for all utilities, all maintenance and repair, all insurance, the property taxes, and all other expenses associated with the house. The lease provision stating this term was labeled rent. e. Same as 5.a., except Doris paid Ethan $2,000 per month as rent. f. Instead, Doris sold the house to Ethan for $350,000 on the installment basis. Each annual payment of principal and interest was equal to the amount of the gift tax annual exclusion. Doris forgave each payment as it became due. What are the estate tax consequences? What if Doriss will forgave this debt? g. Instead, Doris transferred the house to Ethan in exchange for Ethans promise to pay Doris $25,000 per year until death. Doris remained living in the house until her death. What are the estate tax consequences? What if Doris did not remain in the house but Ethan lived there? What if neither Doris nor Ethan lived there and Ethan rented the house to others for $2,000 per month? h. Instead, Doris transferred a 40 percent interest as a tenant in common in the house to her son, Ethan. Ethan paid no consideration for the transfer. They both occupy the house until Doriss death. Ethan pays no rent, but he does pay 40 percent of the taxes, insurance, and maintenance. What are the estate tax consequences? i. Instead, Doris transferred her house to Tom as Trustee, retaining the right to live in the house for ten years. What are the estate tax consequences if Doris dies during the ten-year term? What if she dies in year 12? What if Doris dies in year 12 when she is renting the house from the trust for $2,000 per month