Question is complete. Three part question

C AUL 15 Wile, uus Js gut el quay 17. LO.1 Fred creates an irrevocable trust with $1 million in cash, income payable to Terri (age 13) for 10 years, remainder to Madison (age 30). The appropri- ate IRS Table B for a term certain remainder factor is 0.613913 (for 10 years) and 0.231377 (for 30 years). a. What is Fred's gift to Terri? b. Does the gift qualify for the annual exclusion? c. If Madison is Fred's wife, does the gift to her generate a marital deduction? nad farm u alified closely