S1 died November 30, 2013, survived by 80-year-old S2. The §7520 rate was 4%. They had an ABC estate plan. At S1's death their holdings had the following net value:

S1 Separate Property,   $6,400,000Community Property,     $6,000,000S2 Separate Property,    $1,800,000                        $14,200,000 total

S2 died October 9, 2015, and the trusts had the following values:

Trust A: $5,000,000      Trust B: $6,422,872     Trust C: $5,077,128

	1) At what value will Trust A be funded?		A.	$673,982 (allow for rounding)
	2) At what value will Trust B be funded?		B.	$740,000
	3) At what value will Trust C be funded?		C.	$2,000,000/$9,400,000 QTIP fraction should be elected
	4) What is the QTIP fraction necessary to equalize the two estates at $7,100,000?		D.	$2,300,000/$5,000,000 QTIP fraction should be elected
	5) What is S1's 2013 estate tax liability?		E.	None of the other answers is correct
.	6) S2's executor will take advantage of the prior transfer credit. Regarding the determination of the PTC for S2's estate, what is "credit limit one"?		F.	$2,300,000/$4,150,000 QTIP fraction should be elected
	7) S2's taxable estate was correctly determined to be $7,813,830. S2's executor will take advantage of the prior transfer credit. Regarding the determination of the PTC for S2's estate, what is "credit limit two"? Note, Table S factor for a life estate (age 80, 4%) is 0.26493.		G.	$4,800,000
	8) What is the prior transfer credit for S2's estate?		H.	$196,048 (allow for rounding)
			I.	$5,250,000
			J.	$1,105,169
			K.	$4,150,000

Please explain your answer.