G creates a trust, income to L for life, remainder to R. The gift go the remainder to R clearly does not qualify for the annual exclusion. Under each of the following circumstances is there a gift to L and does it qualify for the exclusion? A) G retains no powers. B) Ls interest is subject to a spendthrift clause. C) Trustee is given power to accumulate income. D) Trustee is given power to accumulate income, but only with Ls approval. E) Trustee is given power to invade corpus for Ls benefit.