In terms of tax ramifications, comment on what is accomplished in the following disclaimer situations occurring in 2016. a. Lester dies intestate and is survived by a daughter, Nora, and a grandson, Nick. The major asset in Lester's estate is stock worth $3.5 million. Under the applicable state law of descent and distribution, children precede grandchildren in order of inheritance. As Nora is already well-off and in ill health, she disclaims Lester's property. b. Under her will, Audrey's estate is to pass $6 million to her son, Raymond, and the $3 million remainder to her husband, George. Raymond disclaims $550,000 of his inheritance. c. Under Isaac's will, $4 million is to pass to his wife Brenda, and the $5.4 million remainder to his daughter Sybil. Brenda disclaims $50,000 of her inheritance. d. Under Tricia's will, her $3 million cubist art collection is to pass to her husband, Leroy. If Leroy disclaims the collection, it passes to the San Francisco Museum of Modern Art. Leroy neither understands nor admires this type of art