Montgomery has decided to engage in wealth planning and has listed the value of his assets below. The life insurance has a cash surrender value of $$142,000,$ and the proceeds are payable to Montgomery's estate. The Walen Trust is an irrevocable trust created by Montgomery's brother $10$ years ago and contains assets currently valued at $$800,000.$ The income from the trust is payable to Montgomery's faithful butler, Walen, for his life, and the remainder is payable to Montgomery or his estate. Walen is currently $37$ years old, and the $7520$ interest rate is currently $5\mathrm{.}4$ percent. Montgomery is unmarried and plans to leave all his assets to his surviving relatives. $($Refer to Exhibit $25-1,$ Exhibit $25-2$ and Exhibit $25-4.)$

$\backslash$table$[[$Property$,$Value,Adjusted Basis$],[$Auto$,$$$31,000,$$$66,000$

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