Emilia (age 24) places 2,535,000 in trust with income to Andy (age 32) and Victoria (age 38) for 35 years, remainder to Jill (age 18). Emilia does not reserve any powers to alter, amend, revoke or terminate the trust. Calculate the amount of the gifts Emilia has made. Assume a Federal interest rate of 5.2%. Do we use valuation table B, Valuation Table S, Table K or Table J to find the value associated with 5.2% ? And how can we determine what table we have to use? I am kind of confused with this, I would appreciate if anyone can please explain it to me in detail