Hi,

Kindly assist with the following questions:

1)

Peter and Blair recently reviewed their future retirement income and expense projections. They hope to retire in 35 years and anticipate they will need funding for an additional 25 years. They determined that they would have a retirement income of $68,000 intoday's dollars, but they would actually need $96,119 in retirement income to meet all of their objectives. Calculate the total amount that Peter and Blair must save if they wish to completely fund their incomeshortfall, assuming a 3 percent inflation rate and a return of 7 percent.

2)

Min-Jun andMin-Suh want to contribute $120,000 to a 529 plan for the benefit of their new grandchild. If done shortly after the birth of thechild, with a 11.00 percent annual return and no othercontributions, what will the account be worth when the child is 18 and ready to entercollege?

3)

Following his death in 2014, ZaneWulster's gross taxable estate was valued at $7,625,000. He has made a total of $220,924 of gifts that exceeded the annual gift tax exclusion.

a. What is the amount of his grossgift-adjusted taxableestate?

b.Are estate taxespayable?