Gwen establishes a trust for her sister, Susan, that provides that trustee (Trust Company) may make distributions to Susan from income for her health and support for her lifetime. The trustee may also make distributions of income to Gwen for any purpose during Susan's lifetime. After Susan's death, the trust property will be distributed to Gwen's daughter, Dora. The trust has interest and dividend income of $5,000. a. Is the interest and dividend income taxable to Gwen? Why or why not? b. Assume Susan is the trustee. Is the interest and dividend income taxable to Gwen? Why or why not