Gwen establishes an irrevocable trust and transfers $10,000,000 to Friendly National Bank as Trustee. What are the gift tax consequences of the following alternatives? a. Income to Alex for life, remainder to Evan. b. Income to Alex for life, remainder to Evan. The trustee has complete discretion whether to distribute income to Alex or to accumulate it. Accumulated income will be paid to Alexs issue. c. Income to Alex and Betsy in equal shares, remainder to Evan. d. The trustee has complete discretion to distribute income in whatever proportion to Alex, Betsy, Claude, and Dinah. The remainder goes to Evan at the death of the last income beneficiary. e. Income to Alex for life, remainder to Evan. Alex is 25 years old when the trust is established. The trustee has discretion to accumulate income or distribute it to Alex for health, education, or an emergency.