Exercise $18-30($Algorithmic$)($LO$.9)$

With $$6,296,000$ Paul's will creates a trust with the following provisions: life estate to Jacob $($Paul$\text{'}$s son$)$ and remainder to Anastasia $($Paul$\text{'}$s granddaughter and Jacob's daughter$).$ Jacob dies when the value of the trust is $$9,444,000.$

a$.$ When does the generation$-$skipping transfer result?

Upon Jacob's death

b$.$ What is the amount? $