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In 2016 D made a gift into an irrevocable trust of $50,000 with the income interest passing to B for life and the remainder passing

In 2016 D made a gift into an irrevocable trust of $50,000 with the income interest passing to B for life and the remainder passing to C or C's estate (neither B or C is D's spouse). The trust instrument required that the trust income must be distributed at least annually. The income interest has a present worth of $30,000 and the remainder interest has a present worth of $20,000. These were D's only gifts for the calendar year. Assuming Dand her spouse choose to gift split and that her spouse made no gifts during the year, what is D's "total amount of gifts" (i.e., net of annual exclusion(s), if any) made during the calendar year?

A.$0

B. $1,000

c. $11,000

D. $25,000

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