S creates a trust. The income was payable to A for life and the remainder is distributable to B. S retains the right to revoke the trust with her husband's, H's, consent.

a. What are the gift and income tax consequences of establishing the trust?

b. would the answer in (a) change if H had a legal obligation to support A or B?

c. If S dies during the life of A, will any part of the trust be includable in her gross estate?