please answer questions 2-7!

Mary has large assets, but little reportable income. Because of her previous and continuing charitable gifts out of her assets, she has accumulated so much in charitable gift deduction carryover that additional charitable giving will generate no additional income tax deductions for her. Among her many assets, she has closely-held stock currently valued at $1,000,000. Due to a shift in management objectives, she anticipates that this stock will begin paying $100,000 annually in dividends for the next 11 years. In addition to her other charitable giving, she plans to give these $100,000 annual dividends to her charity for the next 11 years. After that, she would like to gift these shares to her children. - Due to previous gifting to children, Mary currently pays the top tax rate (40\%) on any gift transfers to children. - Assume the current $7520 rate is 1%. - Assume that Mary will pay income taxes for future dividends at a 40% combined state and federal rate. Plan A: Hold the stock in a segregated account from which she will make annual donations of $100,000 to charity for 11 years and then give anything left over to the children. Plan B: Transfer the stock to a non-grantor Charitable Lead Trust that will make annual donations of $100,000 to charity for 11 years and then give anything left over to the children. Plan A - Separate Account 1. How much will be owed in gift taxes when the stock is transferred into the account? 2. If the stock did not change in value, how much would be left for the children at the end of 11 years? 3. If the stock did not change in value, what will be the gift taxation when the children receive the funds? 4. How much will Mary pay in taxes each year resulting from both the dividend distribution and the charitable gift deduction? 5. What are the total taxes paid by Mary during the transaction as a whole? Plan B - Non-grantor CLT 6. How much will be owed in gift taxes when the stock is transferred into the CLT? 7. If the stock did not change in value, how much would be left for the children at the end of 11 years? 8. If the stock did not change in value, what will be the gift taxation when the children receive the funds? 9. How much will Mary/the CLT pay in taxes each year resulting from both the dividend distribution and the charitable gift deduction? 10. What are the total taxes paid by Mary/the CLT during the transaction as a whole