Father owns land which he purchased several years ago for $80,000. It has a current fair market value of $90,000. Father leases the land on a ten-year lease and is paid $6,000 of rent each year, semi-annually April 1^st and October 1^st (i.e., $3,000 each payment), for the prior six months use of the land. What tax consequences to Father and Daughter in the following alternative situations?

(a) On April 2 of the current year, Father assigns Daughter all the future rental payments.

(b) On April 2, Father gives Daughter the land with the right to all the future rental payments.

(c) On April 2, Father gives Daughter a one-half interest in the land and the right to all the future rental payments.

(d) Father owns an income interest in a trust which owns the land and on April 2, Father gives his income interest (the right to the succeeding rental payments) to Daughter.

(e) On December 31, Father gives Daughter the land with the right to all future rental payments.

(f) On April 2, Father sells Daughter the right to the two succeeding rental payments for $5,000, their fair market value as of the time of sale.

(g) On April 2, Father sells the land and directs that the $90,000 sale price be paid to Daughter.

(h) Prior to April 2, Father negotiates the above sale and on April 2 he transfers the land to Daughter who transfers the land to Buyer who pays Daughter the $90,000.