Part B Mr. B died on March 15, 2020. Mr. B's will provides that the residue of his estate is to be transferred to a trust for the benefit of his wife, Mrs. B, a resident of Canada. The will provides that the income of the trust is to be paid to Mrs. B. The will also allows the executors to pay out capital for the benefit of Mrs. B. On Mrs. B's death, the trusts assets are to be distributed to the Bs' children. Mr. B's assets include shares of XYZ Inc., a public company, which were purchased about 25 years ago for $1,000 and have a fair market value at his death of $100,000. You have agreed to advise the executor as follows: (A) Explain the tax consequences to Mr. B arising out of the transfer of the ABC Inc. shares to the trust for Mrs. B. (B) Explain the tax consequences to the trust of holding the shares and earning dividend income. (C) Explain the tax consequences if the shares are transferred to Mrs. B. (D) Explain the tax consequences if the shares are still held by the trust at the time Mrs. B dies. (E) Explain how your answer to (A) would be different if Mr. B's will provided the trustees with the power to encroach on capital for the benefit of the Bs' children