LaTonya and her husband, Jean Paul, have been married 8 years and have 2 children together. LaTonya also has a child from a previous relationship, Tracy. If LaTonya died today, her gross estate would have a fair market value of $6,800,000. She has made no lifetime transfers. Reply to a classmate's description of the ABC Trust Arrangement, explaining how such an arrangement could provide for Jean Paul and the 2 children, as well as for Tracy, while fully utilizing the marital deduction, estate tax credits, and other planning tools