In 2009, Jessica placed $250,000 in a savings account listing ownership as follows: Jessica, Kerri, and Jason, joint tenancy with the right of survivorship. Keri and Jason are Jessicas adult children. In 2012, Jason withdrew $50,000 from the account. In 2015, when the account had a balance of $210,000, Jessica predeceases her children. What are the transfer tax consequences of these transactions in: a. 2009? b. 2012? c. 2015?