Naomi, a widow, learns that her son's 30-year-old wife Orpah has contracted a largely untreatable form of cancer. The doctors indicate that she is expected to live for 2 years. Upon hearing this, Naomi sees a potential opportunity to reduce estate taxes. She places $10 million in a Non-Grantor Charitable Lead Trust paying $300,000 per year to a charity for the life of Orpah, with the remainder to her son. Using current 7520 rates, and the life expectancy of a healthy 30-year-old female, the projected remainder value is $1. Orpah dies 18 months later, after the trust has paid $450,000 to the charity. Due to good investment returns during the 18 months, her son receives $10.2 million dollars. Assuming Naomi is still alive, on what amount will she have to pay gift taxes? a. $0 b. $1 c. $10,000,000 d. $10,200,000 e. The remainder value of $10 million CLT calculated based upon a 24-month life expectancy