In what circumstances will there be a difference in payments between an 8% Net Income Charitable Remainder Unitrust (NICRUT) and an 8% Net Income Makeup Charitable Remainder Unitrust (NIMCRUT) over the course of the life of the trust? 1. If net income always exceeds 8% of trust assets 2. If net income never exceeds 8% of trust assets 3. If net income is always 7% of trust assets 4. If net income is 9% of trust assets in odd years and 7% of trust assets in even years 5. If net income is always 9% of trust assets