In 2005, using the 2.5 million in community property, Quinn creates a trust, life estate his wife, Eve, and remainder to their children.

In 2005, using $2.5 million in community property, Quinn creates a trust, life estate to his wife, Eve, and remainder to their children. Quinn dies in 2009 when the trust is worth $3.6 million, and Eve dies in 2013 when the trust is worth $5.6 million. a. Did Quinn make a gift in 2005? Explain. b. How much, if any, of the trust is included in Quinn's gross estate in 2009? c. How much, if any, of the trust is included in Eve's gross estate in 2013? d. Would any of the above answers change if Quinn had used his separate property (rather than community property) when he created the trust? Explain