S transfers $1 million in trust. The income is payable to A for life and the remainder is distributable to C. S retains a power to revoke the trust.

a. what are the federal gift tax consequences of (1) transferring property to the trust and (2) paying income to A?

b. What are the federal gift tax consequences if A predeceases S and S's power of revocation terminates upon C's possession of the remainder?

c. What are the federal income tax consequences of the trust? Consider 676(a). What if S predeceases A?

d. What are the federal GST tax consequences of the trust if C is a skip person?