The following scenario relates to five questions Marwa died on 29 November 2021. She had made the following gifts during her Stetime (1) On 13 April 2020, Marwa made a cash gift of 32,000 to her husband. (2) On 2 May 2020, Marwa made cash gifts to her three nieces. The first niece was given 100, the second niece was given 200, and the third niece was given E400 (3) On 14 September 2020, Marwa made a gift of 6,500 1 ordinary shares in Amaranth Ltd, an unquoted investment company, to her daughter Before the transfer Marwa owned 8.000 shares out of Amaranth Ltd's issued share capital of 10,000 C1 ordinary shares. On 14 September 2020, Amaranth Lid's shares were worth 3 each for a holding of 15%, 7 each for a holding of 65%, and E8 each for a holding of 80% (4) On 27 January 2021, Marwa made a cash gift of 400,000 to a trust for the benefit of her son. Marwa paid the inheritance tax arising from this gift. On 29 November 2021, Marwa's estate was valued at 620,000. Under the terms of her will Marwa left E150,000 to her husband, a specific legacy of E40,000 to her sister, and the residue of the estate to her children. Marwa had lived in her husband's house and did not own a residence of her own. na The nil rate band for the tax year 2020-21 is 325,000. What amount of lifetime inheritance tax will be payable in respect of the lifetime gift to the trust on 27 January 20217