G creates a trust, income to be accumulated until G's son, s, is 21, at which time accumulated income and corpus is to be distributed to S or S's estate. A) What other terms are necessary to qualify the transfer for the exclusion? B) If all necessary terms were in the trust documents, and the trustee was empowered to expand income or corpus only for S's support, would the exclusion be available? C) Would the exclusion be available if the trust were to terminate when S reached 25 and Shad the right to demand the corpus and accumulated income at age 21? D) Would the exclusion be available if corpus and accumulated income were payable to s at age 18? E) Would the exclusion be available if only accumulated income are payable to Sat age 21? G creates a trust, income to be accumulated until G's son, s, is 21, at which time accumulated income and corpus is to be distributed to S or S's estate. A) What other terms are necessary to qualify the transfer for the exclusion? B) If all necessary terms were in the trust documents, and the trustee was empowered to expand income or corpus only for S's support, would the exclusion be available? C) Would the exclusion be available if the trust were to terminate when S reached 25 and Shad the right to demand the corpus and accumulated income at age 21? D) Would the exclusion be available if corpus and accumulated income were payable to s at age 18? E) Would the exclusion be available if only accumulated income are payable to Sat age 21